https://www.taxtmi.com/caselaws?id=220507 The Tribunal rejected the Revenue's appeal due to a delay of 940 days, which was not condoned as the same order could not be appealed before different forums. The classification of goods as Ice Bucket and Waste Bucket under chapter subheading 73269099 was upheld, making them eligible for duty payment and Cenvat Credit. Rebate claims of Rs. 53,43,368 were allowed based on this classification. The Tribunal clarified the jurisdictional aspects, emphasizing that appeals on classification should be filed before the Tribunal, not the Central Government. The appeal was ultimately dismissed as barred by limitation. en-us Sun, 15 Jul 2012 00:00:00 +0530 Sat, 12 Jan 2013 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220507 The Tribunal rejected the Revenue's appeal due to a delay of 940 days, which was not condoned as the same order could not be appealed before different forums. The classification of goods as Ice Bucket and Waste Bucket under chapter subheading 73269099 was upheld, making them eligible for duty payment and Cenvat Credit. Rebate claims of Rs. 53,43,368 were allowed based on this classification. The Tribunal clarified the jurisdictional aspects, emphasizing that appeals on classification should be filed before the Tribunal, not the Central Government. The appeal was ultimately dismissed as barred by limitation. Case-Laws Central Excise Sun, 15 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220507