2001 (4) TMI 488

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.... [Order]. - On hearing both the sides, the appeal itself was taken up for final disposal. 2. The appellants manufactured medicaments and cleared them as P or P medicines under sub-heading No. 3003.10 from 1992-96. From time to time classification lists were approved and the goods were cleared on payment of duty. In June 1996, some preventive officers visited the factory and in the face o....

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....order :- "I have carefully considered the facts of the case, findings given in the impugned order and law on the subject. I find that, the issue in the present case is regarding classification of the product which have been contested by the departmental officers and differential duty recovered from the appellant without even issue of basic SCN and the appellant had contested this ad hoc recovery ....

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....otice of the jurisdictional Commissioner who if satisfied of the merits of the claim made by the preventive officers; would direct the jurisdictional authorities to redetermine the classification. At all time, the re-determination would only be perspective. It could be retrospective if the Department holds that the original classification was arrived at by a fraud committed by the assessees. In th....