2008 (6) TMI 521

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....r, Advocate, for the Respondent. [Order per : S.S. Kang, Vice-President].  Heard both sides. Revenue filed this appeal against the impugned order passed by Commissioner (Appeals). The only contention of Revenue is that at the time of clearance of goods, the respondent accepted the loading of the value of the goods once the loading of the value of the goods is accepted by the respondent ....

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....ase Laxmi Colour Lab (supra) after relied upon the decision of the Hon'ble Supreme Court in the case of Dunlop India Ltd. & Madras Rubber Factory Ltd. v Union of India and Others reported in 1983 (13) E.L.T. 1566 (S.C.), held as under :- "There is no estoppel in law against a party in taxation matter. If a party, in order to clear the goods for customs, has given the classification in accordanc....