2019 (5) TMI 136

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....C (AR) for the Appellant Shri. N. Viswanathan, Advocate for the Respondent ORDER Per Bench : The above appeal is filed by the Department against the Order passed by the Commissioner (Appeals), who set aside the demand, interest and penalties on merits as well as on the ground of limitation. 2.1 Ld. AR Shri. B. Balamurugan appeared on behalf of the Department and argued the matter. He reiterat....

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....27.04.2011. 3.1 Ld. Advocate Shri. N. Viswanathan appearing on behalf of the respondent submitted that a Show Cause Notice was issued dated 17.03.2009 for the period 2006-07 wherein the very same allegations were raised. Duty was confirmed by the adjudicating authority holding that the goods are classifiable under Chapter Heading 4811 of the Central Excise Tariff Act, 1985. However, the Commissio....

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.... invoked in the second/subsequent Show Cause Notice invoking the same issue and similar set of facts. 4. Heard both sides. 5. The Commissioner (Appeals) has held that the printed wrapper is classifiable under Chapter Heading 4901. However, on perusal of the Show Cause Notice, there is no issue raised with regard to the classification of the goods. The Original Authority has however dealt with th....