2010 (1) TMI 193

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.... the Appellant. S/Shri M. Chandrasekharan, Sr. Advocate with K.R. Nambiar, Advocate, for the Respondent. [Order].- In view of factual errors committed through oversight in stating particulars of items in dispute (though there is no mistake in recording findings/conclusion), we recall our order dated 12th November, 2009 in Civil Appeal Nos. 3460-3462 of 2004 in the case of Commissioner of Cen....

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....ey equipment." In the afore-stated judgment, we have taken the view that the product "Scabble/Upwords" falls under CH 95.04 and we have rejected the argument of the assessee that the said product fell under CSH 9503.00 which refers to the words "other toys; reduced-size models; puzzles of all kinds". The decision in the case of M/s. Pleasantime Products (supra) was given on 12th November, 2009. On....

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....SH 9504.90 or by CSH 9503.00. For that purpose, the Tribunal needs to apply the tests which we have enunciated in our judgment in the case of M/s. Pleasantime Products (supra). 6. Now, coming to the question of limitation, we are of the view that, on facts and circumstances of this case, in respect of first show-cause notice dated 23rd November, 2001, the claim of the Department has got t....