2020 (1) TMI 182

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....rty, Consultant for the Appellant (s) Shri S.S. Chattopadhyay, Authorized Representative for the Respondent (s) ORDER P.K.CHOUDHARY : The instant appeal has been filed by the assessee, M/s. P. C. Chanda & Company Pvt Ltd, against demand of central excise duty of Rs. 2.82 crores approx. confirmed by the Ld. Commissioner of Central Excise, Kolkata vide Order-in-Original dated 22.03.2016 for the ....

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....sioner after following the due process of law confirmed the demand proposed in the SCN. 3. Sri T.K. Chakraborty, Consultant, appeared for the appellant and Sri S. S. Chattopadhyay, Authorized Representative appeared for the Revenue. 4. The Ld. Consultant for the appellant submitted that the goods (industrial paints) on which differential duty has been demanded by classifying under chapter headin....

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....em. 5. On the other hand, Sri S.S.Chattopadhyay, Ld. Authorized Representative, supported the findings of the Ld Commissioner and submitted that the goods have rightly been classified under chapter heading 2715 00 90 and therefore the appellant is liable to pay the differential duty short paid. He accordingly prayed that the appeal filed by the assessee does not have any merit and should be rejec....

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....r is re-examined by the Ld. Commissioner duly considering the contents of the aforesaid letter issued by the Ld. Asst Commissioner. While re-examining the classification, the Ld. Commissioner will specifically deal with the test reports considered in the said letter of the Asstt. Commissioner. The appellant is directed to appear and render all assistance that may be necessary for the Ld. Commissio....