https://www.taxtmi.com/caselaws?id=115190 The case involved the classification of Sorbitol under Chapter Heading 2905.90 instead of 3823.00 as contended by the Revenue. The Tribunal considered technical aspects and HSN Notes, concluding that Sorbitol should be classified based on technical nomenclature. Additionally, the Tribunal upheld the Commissioner's order on the time limit for the show cause notice and the invocability of the relevant legal provision, citing lack of evidence from the Revenue to challenge it. The decision favored the assessee, rejecting the Revenue's appeal due to insufficient evidence and alignment with previous judgments. en-us Thu, 03 Feb 2005 00:00:00 +0530 Thu, 24 May 2012 15:34:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115190 The case involved the classification of Sorbitol under Chapter Heading 2905.90 instead of 3823.00 as contended by the Revenue. The Tribunal considered technical aspects and HSN Notes, concluding that Sorbitol should be classified based on technical nomenclature. Additionally, the Tribunal upheld the Commissioner's order on the time limit for the show cause notice and the invocability of the relevant legal provision, citing lack of evidence from the Revenue to challenge it. The decision favored the assessee, rejecting the Revenue's appeal due to insufficient evidence and alignment with previous judgments. Case-Laws Central Excise Thu, 03 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115190