TaxTMI 
TaxTMI 
1999 (10) TMI 228
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....ppellant. Shri K.L. Ramteke, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The applicants in this case manufactured medicaments. Their classification lists for Alphadine mouth wash and Topical Solution claiming classification under sub-heading 3003.10 was approved by the Jurisdictional Assistant Collector without any objection on 20-7-1994. Their other products viz. ....
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....32,15,610/-; for clearances made during July, 1993 to March, 1996. Allegations such as misdeclaration and suppression of facts were also made. 2. Before the Commissioner the assessees advanced arguments defending the classification earlier adopted by them. It was also claimed that the Alphadine group products was being manufactured by another manufacturer on behalf of the same licensee for....
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....he assessees filed an appeal against this order and also the present application seeking waiver of the pre-deposit of these sums as well as stay of recovery thereof. 3. We have heard Shri S. Gupta, CA. appearing along with Shri Punit Gupta, CA for the applicants and Shri K.L. Ramteke, for the Revenue. 4. In disposing of the assessees claim on limitation, the ld. Commissioner in his....
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....e of the classification lists. In terms of Rule 173B as it stood when the classification was filed, the Assistant Collector was empowered to and required to make such investigations as he deemed fit before granting the stay of recovery. 5. The fact that he approved the classification suggests that he had satisfied himself with the merits of the classification. It is not that in each case t....