1997 (12) TMI 220

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....he assessees filed a classification list classifying `Liquid Paraffin I.P.' under Chapter Heading 2901.90 and claimed exemption under Notification No. 234/86, dated 3-4-1986. They also furnished a certificate from the Drug Controller insupport of their claim. 3. The Assistant Collector approved the classification list. However, in 1988, the Department directed the assessees to classify the product under 2710.99. The assessees filed a writ petition against these directions before Hon'ble Bombay High Court which issued an order dated 10-3-1988. The order in brief is (i) Department to withdraw show cause notice dated 18-2-1988 (ii) the Department can issue a fresh show cause notice for reclassification of the product and (iii) to give ....

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....ore, the Bombay High Court's direction that the assessee shall not raise the defence of limitation was still applicable. The Collector, therefore, should not have set aside the order on the ground of time bar and should have decided the case on merits. 5. Learned Counsel stated that for all practical purposes, the impugned show cause notice is a fresh show cause notice. It is, of course, correct that the Collector (Appeals) had remanded the matter with suitable directions but it is also a fact that the Collector (Appeals) having taken note of the High Court's directions has held that it was only a one time exception and it was not applicable to successive or subsequent show cause notices. It was also his submission that the A.C. has....