2008 (5) TMI 522

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....R, for the Appellant. Shri P.V. Sadavarte, Advocate, for the Respondent. [Order per : A.K. Srivastava, Member (T)]. -   This is an appeal filed by the Revenue against the Order-in-Appeal No. RK/112/A/2003, dated 30-4-2003 passed by Commissioner of Central Excise (Appeals), Nagpur. 2. Heard both the sides and perused the records. 3. The facts of the case are that the R....

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....oduced by any sugar factory. As such, they were required to pay the basic excise duty @ 16% adv. (Rs. 84,164/-) and sugar cess @ Rs. 14/- per quintal (Rs. 8,663/-). They short paid basic excise duty to the tune of Rs. 31,561/- and cess of Rs. 8,663/- on the brown sugar cleared on 21-6-01 and 22-6-01. Accordingly, a show cause notice dated 3-7-2002 was issued to them which was adjudicated by the As....

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.... excise duty @, 16% adv. The same was accepted by the Assistant Commissioner on 19-4-2000. The Respondent neither preferred any appeal against the said classification declaration nor applied for any other sub-heading for the said product through any addendum or corrigendum to the said classification list. As such the classification of the said product was final. The Commissioner (Appeals) went bey....