1993 (9) TMI 223

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....espect of non-cellulosic unstretched waste. This classification list has been filed under Tariff Item 68 as per the approval granted by the Asst. Collector in an earlier classification list No. 54/81 effective from 1-3-1981. However while approving this classification list No. 49/82 effective from 28-2-1982, the Asst. Collector directed that the classification for this waste is approved provisionally subject to observance of provisions of Rule 9(b) of the Central Excise Rules. Subsequently a show cause notice was issued on 10-2-1983 proposing to classify the product under Tariff Item 18(IV) instead of Tariff Item 68. Thereafter the Asst. Collector decided the classification under Tariff Item 18-IV, as a result of which demands were also iss....

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....ime-barred. He therefore pleaded that the order of the Collector (Appeals) should not be disturbed. He seeks to rely on the Excise Law Times on page 386, to point out that the Supreme Court have dismissed the appeal filed by the Department opposing the contention of the Tribunal that the demands can only be prospective and the re-classification can only be applicable prospectively. 4. After hearing both the sides and on perusal of the documents cited by the department and also by the other side, we find that in so far as classification No. 54/81 effective from 1-3-1981 is concerned it has acquired finality and any demand for the period 1-3-1981 to 28-2-1982 cannot be raised by the department and there is no such demand also for considera....