https://www.taxtmi.com/caselaws?id=123353 Finality of product classification barred the revenue from reopening the issue in demand proceedings. The product had already been held to be pig fat under sub-heading 0201.00 in separate proceedings, and that order was not appealed against. Because that classification had attained finality, the authorities could not proceed on the contrary assumption that it fell under sub-heading 1501.00. The excise duty demand, along with interest and penalty, therefore lacked a valid foundation and could not be sustained. en-us Mon, 25 Feb 2008 00:00:00 +0530 Thu, 13 Sep 2012 12:16:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123353 Finality of product classification barred the revenue from reopening the issue in demand proceedings. The product had already been held to be pig fat under sub-heading 0201.00 in separate proceedings, and that order was not appealed against. Because that classification had attained finality, the authorities could not proceed on the contrary assumption that it fell under sub-heading 1501.00. The excise duty demand, along with interest and penalty, therefore lacked a valid foundation and could not be sustained. Case-Laws Central Excise Mon, 25 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123353