2000 (6) TMI 542

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...., Member (J)]. - This appeal has been filed by the appellants M/s. Hemvins Industries against the impugned order dated 20-7-1994 passed by the Collector (Appeals) vide which he had confirmed the order in original of the Assistant Collector reviewing the classification list of the appellants. 2. The facts giving rise to this appeal may briefly be stated as under : 3. The appellants ar....

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....ng their aforesaid products under Heading 85.36 of the CETA. They have, however, contested the correctness of that show cause notice on the ground that classification list once approved could not be reviewed retrospectively but their plea was not accepted and the Assistant Collector through Order-in- Original, dated 21-7-1993 reviewed their classification list and classified the products in questi....

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....d not be reopened and reviewed. But the Collector (Appeals) had rightly rejected their plea by following the ratio of the law laid down in CEAT v. Assistant Collector, 1991 (56) E.L.T. 718 wherein the Honourable Andhra Pradesh High Court has observed that if at any stage the proper officer notices that the goods had been wrongly classified either due to mistake of fact or law, it is difficult to u....

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....he excisable goods by any Central Excise Officer, still notice can be served on the assessee for recovery of short payment of duty amount. 6. The right of the competent officer to review the classification list after approval of any assessment can hardly be disputed as the law is well setteled that the approved classification list can be reviewed if earlier was erroneously approved on accoun....