2018 (10) TMI 1985

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....Respondent : Shri Sanjay Hasija, Supdt.(AR). ORDER PER: ARCHANA WADHWA The present impugned order has been passed by the Commissioner in denovo proceedings when the matter was earlier remanded by the Tribunal vide order dated 08.03.2010 with liberty to appellant to contest the demand on all points including the point of limitation. The dispute relates as to whether the furniture manufactu....

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....of the Hon'ble Supreme Court in the case of Louis Shoppe, he submits that even the Hon'ble Supreme Court has observed that since the Tribunal have been adopting a view that all furniture is handicraft from 1989 onwards, the cases concerned herein shall not be reopened. He submits that the decision of the Hon'ble Supreme Court was given on 12.03.1995 and the period involved in the prese....