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2016 (10) TMI 731 - AT - Central ExciseRecovery of refund sanctioned - SCN - precedent - classification of goods - Held that: - It is strange that the appellant instead of honouring the liability for classification of the goods under Chapter Heading 8448.00, is arguing that this classification would be valid only for prospective period. Earlier the matter was before CESTAT for deciding the classification of the goods, though appellant contended that the classification of the goods would fall under Chapter Subheading 4009.99 which carried nil rate of duty, whereas Revenue was contending under Chapter subheading 4016.99 which carried 16% duty. The Tribunal vide its Final Order dated 19.3.1998 decided the issue by ordering the classification under Chapter Subheading 8448.00. Once the Tribunal issues its Order on 19.3.1998, it has to be given full execution both on the part of the Revenue as well as on the part of the appellant unless it is appealed against. The appellant s contention is that the Tribunal s Order will have only prospective operation is misplaced. Earlier for classification of the subject goods, the appeal was filed by the appellant; the Tribunal before admitting the appeal vide its Stay Order No.375/1996 dated 25.10.1996 asked the appellant to make a pre-deposit ₹ 8 lakhs. This pre-deposit cannot be refunded when there is further liability of ₹ 3,32,025/- after the classification is finalized by the Tribunal under Chapter subheading 8448.00. The decision in the case of Precision Rubber Industries Pvt. Ltd. vs. CCE, Mumbai-IV: 2005 [2005 (1) TMI 167 - CESTAT, MUMBAI] relied upon. Appeal dismissed - decided against appellant.
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