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    Chakravarthi B A
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    The Supreme Court dismissed an appeal against a CEGAT order regarding the classification and taxation of steel bars. The CEGAT order found that the appellant believed in good faith that the bars fell under a tariff item that was exempt from excise duties based on a trade notice. As the tariff was later restructured but the appellant's belief remained genuine, extending the limitation period was not justified in this case.

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    The Supreme Court dismissed an appeal against a CEGAT order regarding the classification and taxation of steel bars. The CEGAT order found that the appellant believed in good faith that the bars fell under a tariff item that was exempt from excise duties based on a trade notice. As the tariff was later restructured but the appellant's belief remained genuine, extending the limitation period was not justified in this case.

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    9 views1 page

    Untitled

    Uploaded by

    Chakravarthi B A
    The Supreme Court dismissed an appeal against a CEGAT order regarding the classification and taxation of steel bars. The CEGAT order found that the appellant believed in good faith that the bars fell under a tariff item that was exempt from excise duties based on a trade notice. As the tariff was later restructured but the appellant's belief remained genuine, extending the limitation period was not justified in this case.

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    1/20/23, 9:11 PM Collector v.

    Hindustan Steel Industries>2003(01)LCX0270

    2003(01)LCX0270

    Limitation " The Supreme Court dismissed the Civil Appeal No. 1072 of 1998 against the CEGAT Order No.
    1217/97-B1, dated 5-8-1997. As per this order , when the appellants were under a bona fide belief that the
    bars are classifiable under Tariff Item 26AA (ia) of erstwhile Central Excise Tariff and exempt under
    Notification No. 208/83-C.E., in view of Trade Notice No. 210/81, dated 1-10-1981 issued by Bombay
    Collectorate and subsequent restructuring of Central Excise Tariff by which tie bars put under Tariff Item 25
    ibid, the extended period of limitation is not invocable.

    Equivalent Collector v. Hindustan Steel Industries - 2004 (163) ELT A44 (S.C.)

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