1994 (2) TMI 203

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.... D.R., for the Respondent. [Order per : S. Kalyanam, Vice President]. -  This is an application for seeking stay of the operation of the impugned order of the Collector of Central Excise (Appeals) Bangalore, dated 27-10-1993. 2. Shri Natarajan, the learned Consultant for the petitioner submitted that the issue involved is with reference to classification of the waste and scrap o....

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....sifiable under 85.44 and giving liberty to the Astt. Collector to reclassify under any other heading. This order became final without being not appealed against. In such a situation the Astt. Collector once again, after issue of series of show cause notices on 24-9-1992, 25-2-1993 etc. passed an order dated 31-5-93 classifying the goods once again under the same heading i.e. 85.44 which had been e....

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....involved in the appeal and the issue is with reference to classification. We find that the learned Collector (Appeals) by order dated 25-4-1991 cited supra has observed as under: "The present appeal is on all fours with the decision cited above. Scrap arises during the manufacture of wires and cables. They are purchased and cut and removed as scrap. Further heading 85.44 does not contain any en....

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....classify it under any other heading, prima facie it would not be permissible to the Astt. Collector to again reclassify it under 85.44 for the same period and in the teeth of the order of the learned Collector (Appeals). In this view of the matter we hold, prima facie the impugned order dated 27-10-1993 of the learned Collector (Appeals) is not sustainable. Therefore, without expressing any opinio....