1996 (11) TMI 152

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...., for the Respondents. [Order per : S.K. Bhatnagar, Vice President]. -  This is a stay application filed by the Department w.r.t. the order-in-appeal passed by the Collector of Central Excise (Appeals), Chandigarh dated 4-4-1991. 2. A notice for todays hearing has been issued to the respondents. However, neither any appearance has been caused nor there is any other communication....

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....reviewing the said classification list. Against this letter dated 27-5-1988, the assessee went in appeal before the Collector of Central Excise (Appeals), Chandigarh who vide her order-in-appeal dated 4-4-1991 set aside the A.C's communication dated 27-5-1988 and decided that the said goods were classifiable under sub-heading 3003.30. 5. It was the Department's contention that the AC's app....

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....e classification under sub-heading No. 2906.90 was appropriate and the appellate authority has erred in ordering the classification under 3003.30. 8. We observe that prima facie the Department has got a strong case on both counts. Once the A.C. had already passed an appealable order, any subsequent communication in the form of letter dated 27-5-1988 does not appear to be appealable decisio....