2021 (10) TMI 528

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....Excise<br>MR. DILIP GUPTA, PRESIDENT AND MR. P. V. SUBBA RAO, MEMBER (TECHNICAL) Mr. Sunil Kumar, Authorised Representative of the Department Mr. Kishore Kunal & Mr. Pratush Chaudhary, Advocates for the Respondent ORDER These two Excise Appeals arise from the order dated 31.03.2015 passed by the Commissioner of Customs, Central Excise and Service Tax, Hyderabad-I Commissionerate [the C....

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....duty for the extended period of limitation. 3. The issue involved in the appeals is regarding classification of 'Nimbooz'. According to the appellant, it merits classification under CETH 2202 10 20 of the First Schedule to the Central Excise Tariff Act, 1985, but according to the Department it deserves classification under CETH 2202 90 20 under the category of 'fruit pulp or fruit juice based d....

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.... the Larger Bench of the Tribuanl, 'Nimbooz' would be classifiable under CETH 2202 10 20 of the First Schedule to the Central Excise Tariff Act. 6. In this view of the matter, the issue as to whether the Department was justified in invoking the extended period of limitation does not arise. 7. The order dated 31.03.2015 passed by the Commissioner confirming the demand of differential duty for....