https://www.taxtmi.com/caselaws?id=108776 The Appellate Tribunal CEGAT, Kolkata, ruled in favor of the appellants in a case concerning the classification of simethicone USP. The Tribunal emphasized the binding nature of previous Tribunal decisions and criticized the Commissioner for not following the Tribunal's order. Additionally, the Tribunal found fault with the Commissioner's reasoning for invoking a longer limitation period, highlighting the lack of specific findings and justification for the extended period. The Tribunal allowed the appeal on both the classification and limitation grounds, emphasizing the importance of adherence to Tribunal decisions to prevent unnecessary litigation. en-us Mon, 16 Dec 2002 00:00:00 +0530 Tue, 03 Apr 2012 18:02:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108776 The Appellate Tribunal CEGAT, Kolkata, ruled in favor of the appellants in a case concerning the classification of simethicone USP. The Tribunal emphasized the binding nature of previous Tribunal decisions and criticized the Commissioner for not following the Tribunal's order. Additionally, the Tribunal found fault with the Commissioner's reasoning for invoking a longer limitation period, highlighting the lack of specific findings and justification for the extended period. The Tribunal allowed the appeal on both the classification and limitation grounds, emphasizing the importance of adherence to Tribunal decisions to prevent unnecessary litigation. Case-Laws Central Excise Mon, 16 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108776