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2019 (7) TMI 634 - AT - Central ExciseScope of SCN - classification of ‘rubber solution’ - while the claimed classification was heading no. 4006 90 of the First Schedule to the Central Excise Tariff Act, 1985, the show cause notice proposed classification under heading no. 4005 00 of the First Schedule to the Central Excise Tariff Act, 1985 despite which the impugned order has classified the goods under heading 3506 00 of the First Schedule to the Central Excise Tariff Act, 1985 - HELD THAT:- During the pendency of the proceedings on the lists filed under section 173B and 173C of erstwhile Central Excise Rules, 1944, the assessment of periodical returns were kept pending or, upon completion, computed in accordance with the law as settled in the dispute. The original authority has merely directed the jurisdictional range officer to re-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 the Tribunal which are anyway to be implemented. There is no flaw in the order - This is not a decision on classification on the initiative of the original authority after due evaluation of any submission but mere direction to enable implementation of the orders of the Tribunal. Appeal dismissed - decided against appellant.
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