1997 (3) TMI 109

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.... this petition has prayed that by appropriate order or direction, the order passed by the Assistant Collector, Central Excise dated 3-2-1990 may be struck down and the order dated 12-9-1990 of the Collector of Central Excise Indore/Delhi and the order passed by the CEGAT [Customs, Excise and Gold (Control) Appellate Tribunal] dated 5-2-1991 may be quashed. It is also prayed that the proviso 'durin....

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....ff Act, 1985 under Heading 85, sub-heading 2502. For the purpose of Central Excise duty, cement factory is classified into three categories treating the period from 1981 to 1990, as under :- (i) cement units which started production before 1-1-1982, (ii) cement units which started production after 1-1-1982 but before 31-3-1986; and (iii) cement units which started production on or after 1....

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....missed that appeal. However, the petitioner has filed this petition challenging the Notifications and orders of the Central Excise Authorities. 5.So far as the order passed by the Assistant Collector of Central Excise is concerned, that the already merged with the order passed by the Central Excise and the CEGAT and the order of the CEGAT has been challenged by amending this petition. Against t....