2000 (8) TMI 407

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....spondent. [Order per : S.S. Sekhon, Member (T)]. - Superintendent of Central Excise served a letter dated 23-8-1988 on the assessee which was appealed against. The Collector (Appeals) after careful examination of the records, found that this Superintendent's letter directing the assessee to pay duty was not maintainable because for the same period the order of the Assistant Collector was mod....

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....or presumed and therefore, he set aside the letter directing the respondent-assessee to pay duty demanded by the Superintendent. The department has come in appeal on the following grounds : "(i) The impugned Order-in-Appeal No. 360/88(B) dated 14-12-1988 erred legally in not appreciating that the classification issue basically involved in the subject matter reached its finality only on the....

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....e matter of payment of differential duty by the respondents consequently on finalisation of classification issue and that this appeal also stand as a support to the present appeal under reference. (iii)     Setting aside of the differential duty aspect by the impugned order-in-appeal is not correct inasmuch as payment of differential duty is only consequential to the order o....

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.... Pvt. Ltd. as reported in 1992 (58) E.L.T. 561 (S.C.) to submit that clearance up to the stage of approval of the classification and price lists would be deemed to be provisional. 6. We have considered the submissions made and find that the Hon'ble Supreme Court has held that amount of duty paid between date of filing classification list and its approval would be provisional. However, we a....