https://www.taxtmi.com/caselaws?id=203276 The Tribunal upheld the classification of rubber sole sheets under CET sub-heading 4008.11 as duty-exempt and strap sheets under CET sub-heading 4008.49 for excise duty. Penalties under Section 11AC imposed by the Commissioner were set aside, with re-computation of duty and penalties undertaken. The Commissioner's refusal to reconsider strap sheets' classification was upheld, emphasizing the scope of the remand order. The Tribunal rejected the plea for re-classification of strap sheets, citing binding precedent and the assessees' failure to challenge the classification in the appeal. en-us Thu, 17 Mar 2011 00:00:00 +0530 Mon, 10 Jun 2013 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203276 The Tribunal upheld the classification of rubber sole sheets under CET sub-heading 4008.11 as duty-exempt and strap sheets under CET sub-heading 4008.49 for excise duty. Penalties under Section 11AC imposed by the Commissioner were set aside, with re-computation of duty and penalties undertaken. The Commissioner's refusal to reconsider strap sheets' classification was upheld, emphasizing the scope of the remand order. The Tribunal rejected the plea for re-classification of strap sheets, citing binding precedent and the assessees' failure to challenge the classification in the appeal. Case-Laws Central Excise Thu, 17 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203276