1997 (7) TMI 127

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....d Adding Machine Rolls. It had submitted a classification list on September 1, 1979 stating that the products were classifiable under Tariff Item 68 of the erstwhile Central Excise Tariff. The said classification list was approved by the Assistant Collector of Central Excise on September 4, 1979. The said approval granted by the Assistant Collector was subsequently rescinded and a show cause notic....

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....cember 23, 1983 with certain modifications. The Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as `the Tribunal') by the impugned judgment dated February 12, 1987 has partly allowed the appeal of the respondent. The Tribunal has held that Carbonised Adding Machine Rolls were classifiable under Tariff Item 17(2) but Carbon Paper was classifiable under Tariff Item 68 ....

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....laid down that carbon paper is classifiable under Tariff Item 17(2) of the erstwhile Central Excise Tariff. In view of the said decision, the view taken by the Tribunal that carbon paper was classifiable under Tariff Item 68 of the Central Excise Tariff cannot be upheld and it is accordingly set aside. 3. The other question is with regard to the bar of limitation. The Tribunal, as indicated abo....

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....ral Excise Tariff. All that had happened was that the approval of the classification list submitted by the respondent as granted by the Assistant Collector on September 4, 1979 had been rescinded by the Superintendent of Excise, who was an officer sub-ordinate to the Assistant Collector and a show cause notice had been issued on December 29, 1979 requiring the respondent to show cause as to why th....