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Central Excise - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Revenue authorities, on receipt of classification list, did not ...


Revenue Authorities Failed to Instruct Sample Testing; Cannot Claim Appellant Misstated Product Classification Now.

November 7, 2015

Case Laws     Central Excise     AT

Revenue authorities, on receipt of classification list, did not direct the appellant to go for the drawal of the samples and get the same tested in order to ascertain the correct classification of the product - revenue authorities now cannot turnaround and allege that there was suppression, mis-statement on the part of appellant - AT

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