Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
The case involved classification of goods (hard pitch, extra hard pitch, soft pitch, total pitch, and PCM) under Central Excise Tariff Act. The issue was whether these should be classified as by-products u/s 2706 or under subheading 2708.11. The appellant argued that duty paid on certain products was not recorded. The Tribunal held that orders must align with the Show Cause Notice (SCN) and any charges beyond it are invalid. The duty was correctly quantified in the order, dismissing the Revenue's appeal.
The case involved classification of goods (hard pitch, extra hard pitch, soft pitch, total pitch, and PCM) under Central Excise Tariff Act. The issue was whether these should be classified as by-products u/s 2706 or under subheading 2708.11. The appellant argued that duty paid on certain products was not recorded. The Tribunal held that orders must align with the Show Cause Notice (SCN) and any charges beyond it are invalid. The duty was correctly quantified in the order, dismissing the Revenue's appeal.
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