https://www.taxtmi.com/caselaws?id=167408 A limitation objection under the proviso for short-levied duty did not apply because the proceeding before the Tribunal was confined to classification and did not involve any proposal to levy or enhance duty. On classification, brass lamp holders were treated as falling under Tariff Item 61, following an earlier Tribunal view and a Punjab and Haryana High Court ruling, with judicial discipline requiring the Tribunal to follow the High Court in the absence of a contrary view. The Assistant Collector's classification was restored and the order favouring the assessee was set aside. en-us Wed, 10 Jul 1985 00:00:00 +0530 Fri, 19 Dec 2014 10:42:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167408 A limitation objection under the proviso for short-levied duty did not apply because the proceeding before the Tribunal was confined to classification and did not involve any proposal to levy or enhance duty. On classification, brass lamp holders were treated as falling under Tariff Item 61, following an earlier Tribunal view and a Punjab and Haryana High Court ruling, with judicial discipline requiring the Tribunal to follow the High Court in the absence of a contrary view. The Assistant Collector's classification was restored and the order favouring the assessee was set aside. Case-Laws Central Excise Wed, 10 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167408