2017 (8) TMI 1413

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....he Customs, Excise and Service Tax Appellate Tribunal)(for short, 'Appellate Tribunal') in Order Nos. 1045-1050/99-C. 2. The short question of law that arises for consideration is whether an assessee who has accepted the classification under the Central Excise Tariff Act (for short, 'the Act') is liable to pay duty as per the said classification without insisting on a notice under Section 11A of the Act. 3. For the purposes of the present case, on the basis of the statements made at the Bar, we have taken into account the facts in Damodar Poly Fab (P) Ltd., one of the assessee in the present appeals, and have proceeded on the basis that our answer to the question posed in the facts of the said case would govern all the oth....

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.... that the demand of the respondent-assessee for a fresh show cause notice was negatived by the learned Adjudicating Authority, inter alia, on the ground that the adjudication was being made pursuant to an order of the High Court passed for determination of the entitlement of the respondents - assessees to MODVAT Credit as per the status of the parties prior to the order of the learned Appellate Tribunal dated 29.9.1992 classifying the subject goods under Chapter Sub-Heading 3920.32. 6. The respondent-assessee challenged the order dated 30.09.1993 of the Assistant Collector in further appeal which was answered in its favour by the learned Collector (Appeals) as well as the learned Appellate Tribunal. Aggrieved, the Union has filed the prese....

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....e adjudicated upon by the Central Excise Officer issuing such notice under Section 11A which order can be the subject matter of further proceedings under the Act. Section 11A of the Act statutorily engrafts the principle of reasonable opportunity which would cast a mandatory duty on the Central Excise Officer to comply with the said requirement. While it is correct that duty has to be paid as per classification determined, acceptance of classification may not necessarily amount to acknowledgment of the liability to pay duty. This is because the particular Chapter Sub-Heading under which classification has been made and which has been accepted by the assessee may be covered by an exemption notification or the question of exemption may be rea....