Finalised classification and non-overlapping assessment periods defeated the revenue's challenge to dropped consequential notices.

Classification and provisional assessment notices for one period could be dropped where the governing appellate order on an earlier period had already attained finality and there was no overlap in classification lists or assessment periods. The pendency of a separate appeal concerning a different period did not affect the present dispute, so the finalised classification position was properly relied on by the adjudicating authority. The revenue's appeal was therefore found untenable on the merits urged, and the impugned order was upheld.

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Issues: Whether the revenue's appeal could succeed when the impugned order was based on a different classification list and period from the earlier pending appeal, and the earlier appellate order had already attained finality.

Analysis: The disputed show cause notices in the present matter related to classification lists and provisional assessments for a period distinct from the period covered by the earlier order under challenge in the other appeal. The earlier appellate order had been accepted by the department and had attained finality. Since there was no overlapping of classification lists or assessment periods, the pendency of the separate appeal before the Tribunal at New Delhi had no bearing on the present proceedings. The adjudicating authority had therefore correctly relied on the finalised classification position while dropping the consequential notices.

Conclusion: The revenue's appeal was not maintainable on the merits urged and the impugned order was upheld.

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