1987 (12) TMI 113

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....d Dyeing and Printing Mills, the appellants. The appellants contested the demands stating that since the department had not indicated in the classification list submitted by them (the appellants) that Handloom cess was chargeable on the fabrics manufactured, they had not collected the cess from their customers. This plea was not accepted by the Assistant Collector and he confirmed the demands by his order dated 26-11-1981. The appellants thereafter moved the Collector of Central Excise, Meerut for revision of the Assistant Collector's Order under Section 35A(2) (as it stood then) of the Central Excises and Salt Act. The Collector rejected the application observing that the fact that cess was not included in the classification list would not....

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.... copy of the approved list to the assessee who shall, unless otherwise directed by the proper officer, determine the duty payable on the goods intended to be removed in accordance with such list. Evidently, the requirement of approval of the classification list by the proper officer is with a view to safeguarding the interests of the revenue as well as to prevent erroneous assessments. If the assessee was ignorant of the fact that the subject fabrics were liable to be charged with Handloom cess, it is clear that the proper officer who approved the classification list was equally ignorant. There is no dispute that all clearances were in accordance with the approval accorded to the classification list. 6. Sub-rule (4) of Rule 173B provides t....