1992 (7) TMI 208

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....ises & Salt Act, 1944, against the approval of the classification of Speedometer Cables and Tachometer Cables under Tariff Heading 9033.00 by the Assistant Collector, pleading that the correct classification should have been under Tariff Heading 8483.00, allowed the Departmental appeal regarding classification but held that duty could not be demanded for the period April to August, 1987 as that would be hit by the limitation under Sec. 11A of the Act. The learned Collector of Central Excise, Bangalore, has urged that the learned Collector (Appeals) has not followed the ratio of the Tribunal's judgment in the case of C.C.E., Bangalore v. M/s. Raman Boards Ltd., reported in 1985 (22) E.L.T. 892 (Tri.) = 1985 ECR 2366 holding that under Sec. 3....

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....ty amount of Rs. 12,785.52 for the period 18-8-1987 to 27-8-1988 should not be recovered. This show cause notice, after due process of law, culminated in the order of the Assistant Collector dated 7-6-1988. The learned Collector of Central Excise, Bangalore, on 8-6-1988 issued an authorisation in terms of sub-section (2) of Section 35E of the Central Excises & Salt Act, 1944, urging the following grounds: "The Assistant Collector of Central Excise, Lalbagh Division, Bangalore Collectorate, who is the Competent Authority to approve classification list in pursuance of Rule 173B of Central Excise Rules, 1944, erred in approving the Classification List No. 1/87-88 which stood effective from 1-4-1987 filed by the respondents M/s. Suprajit Ind....

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....n 35E(2) for filing the appeal before the Collector (Appeals) against the approval of the wrong classification, the Assistant Collector by his order dated 7-6-1988 had already reviewed his classification under the limited power of review conferred on him under Section 11A and had changed the classification from 9033.00 to 8483.00. As it is, therefore, on the day the Collector gave the authorisation for filing the appeal for changing the classification the classification stood approved as desired by him and, therefore, no cause of action would appear to survive in this context for the Collector (Appeals) to take note of. It is seen the learned Collector (Appeals) did not take note of the position as stood settled by the order of the Assistan....