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of <h1>Tribunal rejects Department's appeal, upholds Commissioner's decision on printed wrappers classification</h1> <h3>The Commissioner of G.S.T. & Central Excise, Chennai South Commissionerate Versus M/s. R.S. Graphics</h3> The Commissioner of G.S.T. & Central Excise, Chennai South Commissionerate Versus M/s. R.S. Graphics - TMI Issues:Department's appeal against the Commissioner (Appeals) order setting aside demand, interest, and penalties on merits and limitation.Analysis:The Department filed an appeal against the Commissioner (Appeals) order setting aside the demand, interest, and penalties on the grounds of merits and limitation. The Department argued that the printed sheets used in packing printed notebooks and magazines should be classified under Chapter Heading 4811 9099, while the Commissioner (Appeals) classified them under Chapter Heading 4901 with a 'nil' rate of duty. The issue of invoking the provisions of a larger period was also raised, with the Commissioner (Appeals) noting that the Department was aware of the assessee's activities since a Show Cause Notice was issued for an earlier period overlapping with a subsequent notice.The respondent's advocate argued that a previous Show Cause Notice for the period 2006-07 raised similar allegations, leading to duty confirmation under Chapter Heading 4811. However, the Commissioner (Appeals) set aside the demand, classifying the goods under Chapter Heading 4901 with no duty. The advocate highlighted that the second Show Cause Notice during the present proceedings overlapped with the earlier notice, citing a precedent that the larger period cannot be invoked for the same issue and facts.Upon hearing both sides, the Tribunal noted that the Commissioner (Appeals) correctly classified the printed wrappers under Chapter Heading 4901. The Tribunal observed that the issue of classification was not raised in the Show Cause Notice, but the Original Authority addressed it. The Tribunal agreed with the Commissioner (Appeals) that the goods fell under Chapter Heading 4901, citing a previous decision in the assessee's case. The Tribunal held that the subsequent Show Cause Notice alleging suppression of facts could not be sustained as it was based on the same issue and facts, in line with a precedent set by the Hon'ble Apex Court. Consequently, the Tribunal found no fault in the Commissioner (Appeals) order and dismissed the Department's appeal.
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