1998 (9) TMI 346

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.... Shri H.K. Jain, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The appellants herein are manufacturers of paper based Electrical Insulators. According to them, such insulators fell for classification under CET sub-heading 8546.00. However, the department was of the view that such insulators fell under CET sub- heading 3920.31 and on that basis, the appellants wer....

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....njust enrichment does not arise. 2. We have heard Shri Narinder Sharma, learned Counsel and Shri H.K. Jain, learned DR. We find that in the appellants own case, the Tribunal vide Final Order Nos. 1032-1033/90-C, dated 17-9-1990 has held that industrial laminates are classifiable under CET sub-heading 8546.00. In the case of Collector of Central Excise, Hyderabad v. Bakelite Hylam reported ....

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.... filed a written brief before the Collector (Appeals) on 20th December, 1991. Since the evidence of the appellants that duty was paid by them under protest for the entire period covered in these appeals, has been raised before us, we remand the aspect of time bar to be considered by the Jurisdictional Assistant Commissioner who shall examine the evidence produced before him by the appellants and t....