Commissioner of Central Excise, Jamshedpur Vs. M/s Dabur (India) Limited
EmailAppeal: Civil Appeal No. 1112 of 2003
(From the Judgment and Order dated 26.6.2002 of the Central Excise, Customs and Gold (Control) Appellate Tribunal, Eastern Bench at Kolkata in F.O. No. A-692/2002/KOL/in A. No. E/386 of 2001)
(From the Judgment and Order dated 26.6.2002 of the Central Excise, Customs and Gold (Control) Appellate Tribunal, Eastern Bench at Kolkata in F.O. No. A-692/2002/KOL/in A. No. E/386 of 2001)
Petitioner: Commissioner of Central Excise, Jamshedpur
Respondent: M/s Dabur (India) Limited
Apeal: Civil Appeal No. 1112 of 2003
(From the Judgment and Order dated 26.6.2002 of the Central Excise, Customs and Gold (Control) Appellate Tribunal, Eastern Bench at Kolkata in F.O. No. A-692/2002/KOL/in A. No. E/386 of 2001)
(From the Judgment and Order dated 26.6.2002 of the Central Excise, Customs and Gold (Control) Appellate Tribunal, Eastern Bench at Kolkata in F.O. No. A-692/2002/KOL/in A. No. E/386 of 2001)
Judges: s. N. VARIAVA, Dr. AR. LAKSHMANAN & S. H. KAPADIA, JJ.
Date of Judgment: Apr 01, 2005
Appearances:
Mr. Rajiv Dutta, Senior Advocate, Mr. Tufail A. Khan, Mr. S. Beno Bencigar, Mr. P. Parmeswaran and Mr. B. Krishna Prasad, Advocates with him for the Appellant.
Mr. V. Lakshmikumaran, Mr. Alok Yadav and Mr. Rajesh Kumar, Advocates for the Respondent.
Mr. V. Lakshmikumaran, Mr. Alok Yadav and Mr. Rajesh Kumar, Advocates for the Respondent.
Head Note:
EXCISE
Central Excise Act, 1944
Extended period of limitation – Classification list filed by assessee – Approved from time to time. Held that extended period of limitation was not available to the department. O.K. Play (India) Ltd. v. CCE, Delhi-III, (Gurgaon) JT 2005 (1) SC 648 followed. (Para 3)
Central Excise Act, 1944
Extended period of limitation – Classification list filed by assessee – Approved from time to time. Held that extended period of limitation was not available to the department. O.K. Play (India) Ltd. v. CCE, Delhi-III, (Gurgaon) JT 2005 (1) SC 648 followed. (Para 3)
Cases Reffered:
1. O.K. Play (India) Ltd. v. CCE, Delhi-III, (Gurgaon) (JT 2005 (1) SC 648) (Para 3)
JUDGEMENT:
O R D E R
1. This appeal is filed against the Judgment of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT), Eastern Bench, Kolkata dated 26th June, 2002.
2. This appeal is only against that portion of the Judgment where the Tribunal has held that the extended period of limitation was not available to the Department as classification lists filed by the assessee were duly approved from time to time.
3. This Court in the case of O.K. Play (India) Ltd. v. CCE, Delhi-III, (Gurgaon)1 held that in cases where classification list filed by the assessees have been duly approved then the extended period of limitation would not be available to the Department. We are in agreement with this view. We, therefore, see no infirmity in the impugned Judgment. We see no reason to interfere.
4. The appeal stands dismissed. There will be no order as to costs.
1. This appeal is filed against the Judgment of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT), Eastern Bench, Kolkata dated 26th June, 2002.
2. This appeal is only against that portion of the Judgment where the Tribunal has held that the extended period of limitation was not available to the Department as classification lists filed by the assessee were duly approved from time to time.
3. This Court in the case of O.K. Play (India) Ltd. v. CCE, Delhi-III, (Gurgaon)1 held that in cases where classification list filed by the assessees have been duly approved then the extended period of limitation would not be available to the Department. We are in agreement with this view. We, therefore, see no infirmity in the impugned Judgment. We see no reason to interfere.
4. The appeal stands dismissed. There will be no order as to costs.
