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of <h1>Court classifies Paper Based Laminated sheets under Chapter Heading 3920.31. Repayment ordered with interest.</h1> <h3>LA-BEL LAMINATES LTD. Versus COMMISSIONER OF CENTRAL EXCISE, RAJKOT</h3> LA-BEL LAMINATES LTD. Versus COMMISSIONER OF CENTRAL EXCISE, RAJKOT - 2004 (177) E.L.T. 312 (Tri. - Mumbai) Issues:Classification dispute regarding Paper Based Laminated sheets under Chapter Heading No. 4818.90 or 3920.31; Refund of excess duty paid; Demand of differential duty under Section 11A of the Central Excise Act; Appeal against the order of the Commissioner (Appeals).Classification Dispute:The case involved a dispute over the classification of Paper Based Laminated sheets under Chapter Heading No. 4818.90 as claimed by the appellant or Chapter Heading No. 3920.31 as argued by the Revenue. The Tribunal initially classified the goods under Chapter 48 of CETA. The Revenue appealed to the Apex Court, which ruled in their favor, classifying the goods under Chapter 39. Following this, the department paid a refund to the appellant as per the High Court's direction, but later issued show cause notices claiming the refunded amounts. The High Court directed the appellant to repay the refunded amount with interest, based on the Supreme Court's decision in Bakelite Hylam & Others v. CCE. Consequently, the Assistant Commissioner demanded a sum under Section 11A of the Central Excise Act, leading to an appeal before the Commissioner (Appeals).Appeal Before Commissioner (Appeals):The Commissioner (Appeals) rejected the appeal, emphasizing that the refund was granted based on the High Court's interim direction, and show cause notices were issued for erroneous refund. The Commissioner held that since the High Court directed the appellant to repay the amount with interest, the appellant should comply. The Commissioner noted that the classification issue had attained finality against the appellant, and without obtaining a stay against the High Court's order, the appellant's objections were unfounded. The rejection of the appeal led to the current appeal against the Commissioner (Appeals) order.Appellant's Contentions and Decision:The appellant contended that they had appealed against the High Court's order, but failed to provide supporting documents or evidence of obtaining a stay. The Revenue's refund was based on the High Court's direction, and the Apex Court's final decision favored the Revenue. Citing the Supreme Court's decision in Commissioner of Central Excise v. Woodcrafts Products Ltd., the Tribunal held that the appellant must repay the refunded amount as directed by the department. The Tribunal found that the Apex Court's decision and the High Court's order mandated the appellant to deposit the refunded sum. Applying the Supreme Court's decision, the Tribunal upheld the lower authority's order, rejecting the appeal and affirming the obligation for the appellant to repay the amount.This detailed analysis of the judgment highlights the classification dispute, refund of excess duty, demand under Section 11A, and the decision-making process leading to the rejection of the appeal and the obligation for the appellant to repay the refunded amount.
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