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1997 (3) TMI 102 - SC - Central ExciseModification of the classification lists - Held that:- This Court has construed the judgment of the High Court dated November 24, 1984 to mean that both the Judges have held that the order of the Assistant Collector of Central Excise dated March 5, 1984 modifying the classification lists was bad in law and had ordered that the same be quashed. In these circumstances, the High Court was in error in proceeding on the basis that the said order dated March 5, 1984 had not been quashed by the High Court and that the Collector did not commit any error in dismissing the appeal filed by the appellant company against those orders. In our opinion, the Collector (Appeals) should have proceeded on the basis that the order dated March 5, 1984 passed by the Assistant Collector modifying the classification lists had been quashed by the High Court. By dismissing the appeal filed by the appellant company against the order of the Assistant Collector, Central Excise dated March 5, 1984 modifying the classification lists the Collector (Appeals) has affirmed the modification of the classification lists with effect from the date the appellant company manufactured such yarn i.e. from July 1983 onwards, which is contrary to the earlier decision of the High Court in M.P. No. 104/84 which has been affirmed by this Court in Union of India v. Madhumilan Syntex (1988 (5) TMI 38 - SUPREME COURT OF INDIA). The appeal is, therefore, allowed, the impugned judgment of the High Court is set aside and the order dated May 27, 1985 passed by the Collector (Appeals) dismissing the appeal is set aside and it is held that the order dated March 5, 1984 passed by the Assistant Collector, Central Excise modifying the classification lists stands quashed
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