2008 (7) TMI 745

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....llant. Shri Yogesh Patki, Advocate, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. -  This appeal is filed by the Revenue against Order-in-Appeal No. BPS(97)79/2003 dated 24-3-2003. 2. Considered the submission made by both sides and perused the records. 3. The issue involved in this case is regarding the re-classification of the items imported by the r....

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....espondent and as such, there is a short levy. The adjudicating authority confirmed the short levy and ordered for confirmation of demand of Rs. 16,28,724/-. On an appeal, the learned Commissioner (Appeals) set aside the impugned order and allowed the appeal of the respondent. 5. It is the contention of the learned SDR that Revenue has got two avenues for seeking of duty from the assessee. ....

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....der :- "In any case the Central Excise authorities at Aurangabad could not have raked up the Tariff Classification at the time of allowing Ex-Bond clearances thereof by issuing a less charge demand under Section 28 unless and until suitable remedial measures i.e. appeal before the appellate authority was taken. Without taking any such recourse, the show cause notice was issued after 8 months wh....