1998 (2) TMI 195

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....angia, JDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. - The appellant filed this appeal against the order-in-appeal dated 31-1-1989 passed by the Collector of Central Excise (Appeals), Bombay. The appellant also filed a Misc. application for the change in the title of the appeal from M/s. Shri Amarsinhji Mills Ltd. to M/s. Shri Amarshinhji Stationery Industries Ltd. The change....

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.... 14 be charged from the date of show cause notices and not from earlier date. He submits that appellant deposited the duty under protest under Tariff Item No. 14 of the Central Excise Tariff and only a sum of Rs. 19,873/- was deposited under Tariff Item 68 of Central Excise Tariff. He submits that when the Tribunal held that the duty can be charged under Tariff Item 14 from the date of show cause ....

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....pes. The appellant vide the classification list which was duly approved by the competent authority on 22-2-1982 and in this classification list, the appellant claimed the classification of their product in question under Tariff Item No. 68 of the Central Excise Tariff. Thereafter the Revenue issued a show cause notice dated 27-10-1983 for reclassifying the product in question under Tariff Item 14 ....