2005 (1) TMI 548

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....vocate, for the Appellant. Shri K. Sanyal, JDR, for the Respondent. [Order per : V.K. Jain, Member (T)]. - Heard Shri S.K. Bagaria, Sr. Advocate on the Stay Application filed by the Appellant. Shri Bagaria has submitted a written brief today which is taken on record. In the impugned order the Commissioner has changed the classification of poly coated paper manufactured by the appellant fr....

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....ness of Polyethylene is 0.015 mm. The Sr. Advocate, further, submitted that this product was all along classified by the Revenue as falling under Chapter 48. He submits that the Appellant's products which were paper coated with plastic (excluding adhesives), were specifically covered under Heading No. 48.11. He also relied on the C.B.E. & C. Circular issued in the year 1989 on the basis of which d....

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....at the longer period of limitation of 5 years could not be applied in this case as the facts were already known to the Revenue. He also submitted that the proceedings in case of another similar manufacturer of poly coated paper having absolutely identical facts for the similar period and containing the similar allegations have been dropped by the same Commissioner. 3. Keeping the above sub....