2005 (2) TMI 839

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....For the Petitioner : Shri C S Lodha, Adv. For the Respondent : Shri S.V. Parelkar JDR. ORDER PER : MS. JYOTI BALASUNDARAM, VICE PRESIDENT : The above appeals are arising out of two separate orders of the Commissioner of Central Excise and Customs, Vapi involving common issue and are hence heard together and disposed off by this common order. The demand of ₹ 65,47,330/- has been confirmed....

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....ff Hair Oil and Clinic Plus Hair Shampoo, who paid duty on the labels under CETA sub-heading 3920.19, should have cleared the same by classifying them under CETA sub-heading 4901.90 attracting Nil rate of duty. 3. We have heard both sides. We find that it is well settled legal position that the excise authorities having jurisdiction over the receiver of inputs cannot reopen the classification ado....