https://www.taxtmi.com/caselaws?id=757076 CESTAT Ahmedabad set aside duty demand and penalties in a case involving classification of crystalis glass and polished marble slabs. The tribunal held that extended limitation period could not be invoked as the appellant voluntarily paid duty and declared it in ER-1 return, making the department aware. CENVAT credit on CVD was validly availed based on import documents, with timing not being a bar under 2004 rules. Penalties under Rule 26 on partners and employees were set aside as goods were duty-paid despite wrong classification, which was corrected by paying differential duty. Appeal allowed, impugned order set aside. en-us Tue, 13 Aug 2024 00:00:00 +0530 Wed, 14 Aug 2024 11:44:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757076 CESTAT Ahmedabad set aside duty demand and penalties in a case involving classification of crystalis glass and polished marble slabs. The tribunal held that extended limitation period could not be invoked as the appellant voluntarily paid duty and declared it in ER-1 return, making the department aware. CENVAT credit on CVD was validly availed based on import documents, with timing not being a bar under 2004 rules. Penalties under Rule 26 on partners and employees were set aside as goods were duty-paid despite wrong classification, which was corrected by paying differential duty. Appeal allowed, impugned order set aside. Case-Laws Central Excise Tue, 13 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757076