1997 (11) TMI 165

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.... for the Appellant. Shri G. Shiva Dass, Advocate, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. -  These three appeals filed by the Revenue arise out of the same order-in-appeal in which the Collector had dealt with three applications filed before him in terms of Section 35E(2) of the Central Excises and Salt Act, 1944 in respect of three assessees. The case for the a....

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....had relied upon a judgment of the Tribunal in which similar fabrics were held classifiable under Heading 85.46. In the appeal memorandum the claim made is that an appeal against these orders has been filed before the Supreme Court. Ld. JDR fairly concedes that he has no information as to the outcome of this appeal. It is his claim that at the first stage the fabrics are classifiable under 70.14. I....