of Central Excise, Jamshedpur Vs. M/S Dabur (India) Limited  Insc 218 (1 April 2005)
N. Variava,Dr. Ar. Lakshmanan & S. H. Kapadia
O R D
Appeal is filed against the Judgment of the Customs, Excise and Gold (Control)
Appellate Tribunal (CEGAT), Eastern Bench, Kolkata dated 26th June, 2002.
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
Court in the case of O.K. Play (India) Ltd. vs. CCE, Delhi- III, (Gurgaon)
reported in 2005 (66) RLT 657 (SC) 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.
Appeal stands dismissed. There will be no order as to costs.