2002 (1) TMI 422

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....hankar, Advocate, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - This appeal has been filed by the Revenue against the impugned order-in-appeal of the Collector (Appeals) vide which he has affirmed the order-in-original dated 27-8-1993/30-8-1993 dropping the duty demand on the strength of Tribunal's Order dated 31-1-1990. 2. The appellants were engaged in the manufacture....

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....4-1986, but they were thereafter served with a show cause notice dated 2-7-1986 for classifying the product under sub-heading 3304 instead of 1508.90 of the CETA. However, the provisional assessment under Rule 9B of the Rules continued on acceptance of security. The Revenue thereafter issued show cause notice dated 18-2-1987 for raising demand of Rs. 44,42,239.06 from 1-3-1986 to 9-1-1987 on the g....

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....6 and 1-4-1986 of the respondents were also approved finally under sub-heading 1508.90 of the CETA on the basis of the judgment of the Tribunal. The AC through the order-in-original dated 27-8-1993/30-8-1993 dropped the demand raised on the strength of show cause notice dated 18-2-1987 against the respondents by following the Tribunal's judgment regarding classification. The Collector (Appeals) ha....

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....ner vide order dated 7-12-1992 whereby he made final assessment under Sub-heading 1508.90 of CETA, as claimed by the appellants. No appeal against that order was filed. Therefore, when the classification issue stands finally decided in favour of the appellants, the present demand has been rightly dropped by the authorities below by following the judgment of the Tribunal. Consequently, we do not fi....