1999 (8) TMI 918

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....g duty under sub-heading 1902.10. A show cause notice proposing classification under the latter sub-heading was issued and order-in-original was passed confirming the duty under sub-heading 1902.10. The appellants, however, succeeded in appeal before the Collector (Appeals) who passed the order dated 29-7-1991. The appellant then again filed classification lists dated 1-8-1991 and 5-8-1991. The classification lists were approved by the concerned Assistant Collector in view of the favourable appellate order dated 19-2-1990 as claimed by the appellants but a comment was made on the said classification list that approval is being done subject to the decision of the Tribunal. The appellants herein did not succeed before the Tribunal which passe....

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.... means, submit the learned Advocate, that the Competent Authority approving the classification list was fully aware of the fact of manufacture of the said goods and also clearance of the goods. The classification list is filed for intended manufacture of the goods and clearance of the goods. He also submits that department also filed stay application against the operation of the Appellate Collector's order praying for early hearing and also prayed for stay on the ground that it is having recurring effect. This shows clear knowledge of the department that the appellants herein were clearing the said goods without payment of duty. In these premises, learned Advocate submits that allegation of mis-statement or wilful suppression or contraventi....

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....g the stay application that if the appellants herein continue to manufacture and clear those goods, there is going to be a recurring loss. 6. We have carefully considered the pleas advanced on both the sides. We observe that in the facts and circumstances as narrated above namely (1) that the matter has been sub-judice, (2) the appellant had obtained favourable appellate order, (3) they filed classification list claiming nil rate of duty in the face of the favourable Appellate order, (4) approval of the said classification lists by the Competent Authority stating that it is subject to the approval of the decision of the Tribunal, (5) filing of the appeal by the Revenue against the Collector (Appeals)'s order and (6) later on filing th....