1998 (2) TMI 335

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....ts had earlier been filing classification lists for white portland cement and the goods were cleared from the factory on payment of duty leviable under sub-heading 2502.90 of the Schedule to the Central Excise Tariff Act, 1985. Under their letter dated 28-9-1991, they submitted a revised classification list effective from 1-10-1991, wherein they described the product as `Rapid Hardening Portland Cement (White)' under CET Heading 2502.20, claiming such classification in view of the order-in-appeal passed by the Commissioner (Appeals) in the case of another assessee, viz. M/s. J.K. White Cement Works. Pending approval of the classification list with Central Excise authorities, the appellants filed writ petition before the Hon'ble Rajasthan Hi....

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....s. J.K. White Cement Ltd., [1998 (100) E.L.T. 327 (S.C.)] the departmental authorities ought to have waited for the classification issue to be finally decided by the Tribunal or the Hon'ble Supreme Court instead of hastening the process of confirmation of demand of duty. He submits that the appellants acted on the Ministry's circular under which the cement in question fall for classification under sub-heading 2502.20 and in this connection he relies on pages 48 and 49 of the paper book on the Board's Circular. On the question of financial hardship, he submits that even before the issue of the show cause notice in December, 1992, the department had seized the stock of duty paid white cement and further the appellant company has been closed s....