https://www.taxtmi.com/caselaws?id=167251 The Tribunal upheld the Appellate Collector's decision, affirming the classification of tyre flaps under Item 16 of the Central Excise Tariff. It deemed the show cause notice valid, found no breach of natural justice, and supported the excise authorities' change in classification from Item 68 to Item 16. The Tribunal emphasized that there can be no estoppel against a statute, rejecting the appellants' argument based on the Department's prior acceptance of a different classification. Ultimately, the appeal was dismissed in favor of the excise authorities. en-us Sat, 07 Apr 1984 00:00:00 +0530 Fri, 12 Dec 2014 17:24:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167251 The Tribunal upheld the Appellate Collector's decision, affirming the classification of tyre flaps under Item 16 of the Central Excise Tariff. It deemed the show cause notice valid, found no breach of natural justice, and supported the excise authorities' change in classification from Item 68 to Item 16. The Tribunal emphasized that there can be no estoppel against a statute, rejecting the appellants' argument based on the Department's prior acceptance of a different classification. Ultimately, the appeal was dismissed in favor of the excise authorities. Case-Laws Central Excise Sat, 07 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167251