1999 (2) TMI 145

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....None, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. - The present appeal has been preferred by Revenue against the order-in-appeal dated 26-12-1994 passed by the Collector (A), Ahmedabad. 2. Shri M.P. Singh, ld. DR submitted that the Respondent manufactured bags and sacks of HDPE tapes and claimed classification under Chapter 39 of the Schedule to the Central Excise Tariff ....

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.... Cause Notice was issued after agreeing with the classification of the product under Chapter 39 of the Tariff. Ld. DR submitted that once a Show Cause Notice has been issued for demanding the differential duty and if in adjudication proceedings the adjudicating authority agrees with the classification claimed by the assessee, the Asstt. Collector has to decide about the applicability of the notifi....

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.... so he has proceeded further to decide about the applicability of Notification 14/92. As already a show cause notice has been issued for demanding differential duty it was not required that after agreeing with the classification, as claimed by the respondent, a new Show Cause Notice should be issued for demanding the duty. We find that there are two entries i.e. Sr. No. 37 & 39 in the Notification....