TaxTMI 
TaxTMI 
2007 (1) TMI 407
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.... the assessees' appeal or not. 2. The appellants were engaged in the manufacture of pharmaceutical products. There arose a dispute between them and the Department as to whether they were eligible for exemption under Notification No. 116/69 dated 3-5-1969 in respect of their product viz. DARZAMOL INJECTION I.V. for the period 1982-85. This issue was settled by the Apex Court in the above order in favour of the Revenue on merits and in favour of the assessee on limitation. By the Apex Court's decision on merits for the said period, Order-in-Original dated 28-10-1987 passed by the Principal Collector of Central Excise, Madras stood affirmed on merits. 3. The order impugned in the present appeal is one passed by the learned Collecto....
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.... and the appeal arising out of the show-cause proceedings, being Appeal No. E/331/88-C, were disposed of by common order dated December 2, 1993, which is the subject matter of these appeals. Obviously, their Lordships found that the Collector (Appeals) had passed the aforesaid order in an appeal filed by the assessee against proceedings dated 7-3-1988 of the lower authority. It appears from the records that the Assistant Collector had issued a letter dated 7-3-1988 to the appellants, which reads as under :- C.No.V/14E/Ch.30/17/7/86 VC &nb....
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.... amount of Rs. 591618.30 payable on the clearances subsequent to the period covered in the order-in-original shall be paid by you immediately. Yours faithfully, sd/- (M. AJIT KUMAR) ASSISTANT COLLECTOR Going by the finding recorded by the Apex Court, we note that the assessees' appeal before the appellate Collector was against the decision contained in the Assistant Collector's letter dated 7-3-1988 ibid. At this juncture, we have to determine as to whether this decision of the Assistant Collector was appealable to the appellate Collector. The Assistant Collector's letter dated 7-3-1988 contained two decisions against the assessee viz.(i) finalising classification of the goods in Classification List No. 3/86-87 thereby ....