1999 (10) TMI 178

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....C. Sharma, CDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. -  This appeal has been filed by the appellants against the order dated 29-9-1994 of the Collector (Appeals), Bombay vide which he upheld the order of Assistant Collector and rejected their appeal. 2. The facts giving rise to this appeal may briefly be stated as under : 3. The appellants are engag....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... classification lists bearing Nos. 2/90-91, 9/91 and 22/92. But on receipt of the judgment of the Tribunal, the department denied the benefit of the Notification No. 44/86 to the appellants and issued letter for calling upon them to pay differential duty amounting to Rs. 4,61,182.49 for the period June, 1989 to December, 1992. They, however, made representation against that demand vide letter date....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssional rate of duty in terms of Notification No. 44/86, is concerned the matter already stands settled by the Final Order Nos. 310 to 312/92-C [1993 (64) E.L.T. 121 (Tribunal)] of the Tribunal, passed in the earlier appeal filed by the appellants themselves, along with another company known as M/s. Tejoomals' Karbonless Papers Ltd. The perusal of that judgment shows that the Tribunal had taken th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... by the appellants before the Tribunal. Even otherwise the circular of the Board cannot override the judgment of the Tribunal so as to enable the appellants to claim reclassification of the goods under sub-heading 4823.90 instead of 4816.00 of the Central Excise Tariff. 8. Apart from this the Board's Circular No. 10/89, dated 13-3-1989 is not of much help to the appellants for seeking recl....