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    <title>2001 (2) TMI 974 - CEGAT, KOLKATA</title>
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    <description>Consequential duty demand based on a classification dispute was not sustained where the classification issue had already been decided in favour of the assessee in earlier proceedings and that view was followed in the connected matter. In the absence of any stay by the Supreme Court, the Tribunal declined to keep the matter in abeyance merely because further appeals were proposed or pending. The Revenue&#039;s appeal was rejected, and the duty demand was held unsustainable.</description>
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      <description>Consequential duty demand based on a classification dispute was not sustained where the classification issue had already been decided in favour of the assessee in earlier proceedings and that view was followed in the connected matter. In the absence of any stay by the Supreme Court, the Tribunal declined to keep the matter in abeyance merely because further appeals were proposed or pending. The Revenue&#039;s appeal was rejected, and the duty demand was held unsustainable.</description>
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