2019 (7) TMI 634

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....hri NN Prabhudesai, Superintendent (AR) for the respondent ORDER PER: C J MATHEW Learned Counsel for appellant informs that the plea in this appeal against order-in-appeal no. YDB/243/M-II/2010 dated 14th May 2010 of Commissioner of Central Excise (Appeals), Mumbai Zone - II is limited to the discharge of the show cause notice on the ground that the impugned order, and that of the origina....

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.... had, in Elgi Polytex Ltd v. Collector of Central Excise, Coimbatore [1988 (34) ELT 404 (Tribunal)], approved classification under heading no. 3506 00 of the First Schedule to the Central Excise Tariff Act, 1985 and found approval of the Hon'ble Supreme Court, he contends, by relying on the decision of the Tribunal in Pepsico India Holding Pvt Ltd v. Commissioner of Central Excise, Pune - III, [or....

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....ned finality which led the competent authority, vide order dated 15th March 1999, to approve classification under heading no. 3506 00 of the First Schedule to the Central Excise Tariff Act, 1985 and that the upholding of this by the first appellate authority, upon contest by Commissioner of Central Excise, was sustained by the Tribunal in accordance with the decision in re Elgi Polytex Pvt Ltd. It....

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....-work the demand of duty for recovery of the differential amount. As the classification has since been settled and the re-working of the differential duty thereof on the RT-12, filed for the relevant period, is a mandatory consequence, we find that the original authority has merely utilized the proceedings arising out of the show cause notice to issue directions for compliance with the orders of t....