1988 (8) TMI 307

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e hearing, Shri Chakraborti, Departmental Representative has drawn our attention to a Misc. application dated 12th July, 1988 filed by the Advocate for the appellants in which two documents as stated therein were filed along with the application for reliance in this case. Shri Chakraborti objected to the introduction of these documents, being new evidence not produced before the lower authorities.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ants before the Collector of Central Excise (Appeals), but the same has been rejected by the Collector on the ground that the classification approved earlier in the classification list No. 30/86 dated 4-9-1986 was correct. 4. Shri Chakraborti appearing for the respondent, has argued that the classification list approved by the Assistant Collector in classification list No. 30/86 dated 4-9-1986 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of the case placed before us. In view of the provision of Rule 173B(4), the appellants were at liberty to file a fresh classification list. If the Assistant Collector wanted to modify the classification indicated by the appellants in the classification list, he could do it by issuing a show cause notice to the appellants or by giving a personal hearing. In this case, the Assistant Collector modifi....