https://www.taxtmi.com/caselaws?id=356 Tarpaulin classification under the Central Excise tariff was treated as settled under sub-heading 3926.90 rather than heading 6306.00, and that final determination could not be reopened. On that basis, differential excise duty remained payable as a statutory consequence, even though the assessee had changed its classification and had not recovered duty from customers. The text notes that inconsistent departmental stands and non-recovery may support relief from penalty, but not waiver of duty where the product is held dutiable under the applicable classification. Penalty had already been waived, and the appeal failed on classification and duty. en-us Tue, 31 Jan 2006 00:00:00 +0530 Tue, 03 Dec 2013 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356 Tarpaulin classification under the Central Excise tariff was treated as settled under sub-heading 3926.90 rather than heading 6306.00, and that final determination could not be reopened. On that basis, differential excise duty remained payable as a statutory consequence, even though the assessee had changed its classification and had not recovered duty from customers. The text notes that inconsistent departmental stands and non-recovery may support relief from penalty, but not waiver of duty where the product is held dutiable under the applicable classification. Penalty had already been waived, and the appeal failed on classification and duty. Case-Laws Central Excise Tue, 31 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356