(A.K. Sikri and Rohinton Fali Nariman, JJ.)
Commissioner of Central Exicse, Vapi __________________ Appellant
v.
M/s. Kolety Gum Industries _________________________ Respondent
Civil Appeal No. 4192 of 2008, decided on April 22, 2016
The Order of the court was delivered by
Order
1. In this case the dispute is about the classification of goods known as “Guar Gum and Guar Dal Flour”. As per the assessee, the goods should be covered by Chapter sub-heading 1301.10 whereas the Revenue seeks classification under Chapter heading 1101.00. The Tribunal has decided the case in favour of the assessee herein. The Tribunal has also, in the instant case, held that the demand in any case was time barred.
2. Learned senior counsel appearing for the Department has drawn our attention to the judgment of the larger Bench of the Tribunal in the case of Krap Chem Pvt. Ltd. v. Commissioner of Central Excise & Service Tax, Daman, Rajkot reported in 2015 (325) ELT 339 (Tri.- LB), wherein larger Bench has taken the view which is in favour of the Revenue and the aforesaid goods are classified under Chapter sub-heading 1301.10. He also points out that the aforesaid judgment of the larger Bench was not challenged by filing appeal by the assessee in the said case. We need not go into the aforesaid issue inasmuch as the assessee would succeeed on the ground of limitation itself because of the reason that the judgment of the Tribunal on the issue of limitation is perfectly justified inasmuch as at the relevant time there was conflicting judgment of the Tribunal and thus the action of the respondent in classifying the goods was clearly bonafide and larger period of limitation would not be available to the Department.
3. The civil appeal thus fails on the ground of limitation and is dismissed accordingly.
Civil Appeal No. 4192/2008
Commr. of Central Excise ____________________________ Appellant
v.
M/s. Kolety Gum Industries __________________________ Respondent
Date : 22/04/2016 This appeal was called on for hearing today.
(Before A.K. Sikri and Rohinton Fali Nariman, JJ.)
For Appellant(s) Mr. K. Radhakrishnan, Sr. Adv.
Ms. Nisha Bagchi, Adv.
Ms. Binu Tamta, Adv.
Mr. T.M. Singh, Adv.
Ms. Sujeeta Srivastava, Adv.
For Mr. B. Krishna Prasad, Adv.
For Respondent(s) Mr. V. Lakshmi Kumaran, Adv.
Mr. Anandh K., Adv.
Mr. Aditya Bhattacharya, Adv.
Ms. L. Chamoye, Adv.
Mr. Hemant Bajaj, Adv.
Mr. M.P. Devanath, Adv.
UPON hearing the counsel the Court made the following
Order
4. The appeal is dismissed in terms of the signed order.
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