1990 (1) TMI 88 - HC - Central Excise

Summary

The petitioner, a textile company, faced a dispute regarding the classification and duty payment on waste cotton yarn. The Assistant Collector approved the classification under Tariff Item 18-A, allowing clearance without duty payment. The Superintendent of Excise later demanded duty payment, but it was clarified that it was not a demand notice. The court ruled that the Superintendent's letter was not a demand notice or proposed coercive action for recovery, so the petition to quash it was dismissed.