1998 (8) TMI 226

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....ri Satnam Singh, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)].  These 3 appeals involving common issues have been filed by M/s. Dass & Co. against confirmation of the demand of central excise duty in respect of the product known as quick lime and hydrated lime. 2. Shri K.K. Anand, learned Advocate, submitted that the Department has approved their classificatio....

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...." In this regard he also relied upon the decision of the Calcutta High Court in the case of ITC v. Union of India reported in 1988 (34) E.L.T. 473 (Cal.) in which it was held that Sections 11A and 11B of the Central Excises and Salt Act are applicable even if no appeal has been filed against the approval of price list or classification list. He, therefore, submitted that it is open to the appellan....