1994 (4) TMI 185

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....pellant. Shri V.C. Bhartiya, JDR, for the Respondent. [Order per : S.K. Bhatnagar, Vice President]. - This is a stay application filed with reference to the order of the Collector (Appeals), New Delhi dated 15-7-1994. 2. Learned Counsel stated that they had filed classification list in respect of the products described as "Made up textile articles NES woven sacks of polymers of et....

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....msp;It was their contention that such demands could only be prospective and retrospective since the duty for the period had already been paid under the earlier approved classification list. The duty if any due could be demanded only with reference to the subsequent classification list that the date from which the latter became effective. In support of his contention, he would like to cite a judgme....

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....n that the item in question namely HDPE bags was covered specifically by Serial No. 40 of the Notification No. 14/92 whereas the Entry 37 pointed out by the learned counsel is relatively a general entry. Therefore, the former was more appropriate. It grants only a partial exemption and prescribes the effective rate of duty applicable. 9. Learned Counsel stated that if a Notification has tw....

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....prima facie there is some force in the submissions of the DR in this respect. 13. At the same time, we also note the submission of the learned counsel that benefit of Notification No. 14/92 was even otherwise available to them and we find that the Collector (Appeals) has not recorded any finding with reference to this point. Further, we note in this connection that admittedly the item is c....