TMI Blog1984 (12) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... notice dated 6-4-1984 issued by the Assistant Collector of Central Excise, M.O.D. IV, Nizamuddin West, New Delhi. This notice calls upon the petitioner to show cause why the classification lists effective from 1-4-1982, 1-3-1983 and 1-4-1983 in respect of Railway Track Materials, specified in the notice be not approved. 2. A show cause notice was issued and replies have been filed. Ať a, very s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... items were being assessed under item 26AA in Chandigarh and Baroda as well as Ghaziabad. This order was passed in respect of a period prior to February, 1982. So it would not bind the authorities for subsequent periods. 4. However, as already noted earlier, the petitioner had filed two sets of classification lists before the two separate Assistant Collectors. The lists were approved by the Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re-open this question with respect to the same period. 6. It was contended by the learned counsel for the respondent and also stated in the affidavit in reply that the approval was given provisionally by the Assistant Collector, Central Excise, MOD-IV. We think that this position is not tenable. The approval had already been given by the Assistant Collector, MOD-11 and it was not stated therein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommenced in April, 1982 and included periods also commencing in April 1983. The withdrawal of approval cannot be postponed to years after the event ; and (b) once the approval then the classification list becomes an approved list and cannot now be disapproved by another Assistant Collector. We are, therefore, of the view that the notice is not valid. 7. We may now refer to two other points whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovisions of the Act. So the show cause notice has to be held to be invalid. Furthermore, we think we should not deny the petitioner's relief at this stage when the notice is clearly invalid. The notice states that list should be approved under Item 68 in respect of the Railway Track Material i.e. Tie Bars, Cottors and Two Way Keys etc. This position is untenable as all the four items have been ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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