2019 (7) TMI 568

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....: 1] The petition under Article 226 of the Constitution of India challenges the orders dated 31st October 2013 and 23rd March 2015 passed by the Assistant Commissioner of Central Excise under the Central Excise Act, 1944 (Act). The impugned orders together confirms the demand for a period of November 2011 to January 2014 consequent to reclassification of Di-Calcium Phosphate under Chapter 28 Head....

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....eading 2835 of the First Schedule to the Central Excise Tariff Act, 1985 would not be charged to excise duty for the period 1st February 2008 to 1st February 2014. This for the reason that as a matter of general practice, no duty was being levied on the Di-Calcium Phosphate during the aforesaid period. 4] Indisputably, no fault can be found with the impugned orders passed by the Assistant Commiss....