2017 (1) TMI 220

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....ise from the same order of the original authority which was taken by Revenue as well as by the assessee, M/s STP Ltd, separately before Commissioner of Central Excise, Mumbai Zone-II. 2. The original authority adjudicated 23 show cause notices pertaining to the period from September 1991 to May 1998 that had been kept pending to await a decision on the primary dispute by Collector of Central Excise, Bombay-III of the classification of ten products of the assessee and consequent eligibility for exemption under notification no. 53/65 dated 20^th March 1965 of 'tar felt BS/BH/DC', 'tarfelt scrap' and 'terraroof', exemption under notification no. 126/78 dated 27^th May 1978 of 'shalitex primer', 'tar plastic', shalibond BS/CS' and 'tank mast....

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.... before us. 4. The assessee, too, went before the first appellate authority who rejected the appeal on the ground that there was no challenge to the confirmation of demand and that refund arising from re-computation could not be enforced through the appellate mechanism without a denial of the same. Appellant-assesee contends that the impugned order erred in not considering the ground of appeal that there was a computation error in assessing the duty liability for the period from October 1994 to December 1994 on the clearance of 'tank mastics' and that appeal also related to refund of duty already discharged on the items held by the original authority to be exempted from duty. 5. We note that the appeal of Revenue challenges the droppi....