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2004 (1) TMI 80 - SC - Central ExciseDemand vis-a-vis Appellate order - Whether after the appellate authority had decided the appeal of the appellant herein and that having obtained finality, is it permissible for the Department to issue a show cause notice on the basis of a circular issued by the Board dated 5-5-1989 subsequently revised by Board's circular dated 13-7-1989 - Held that:- Board by Circular dated 5-5-1989 provided that the classification of goods in which the appellant dealt with, will be under Chapter 49 prior to 16-1-1989. Subsequently, the said circular was modified by another Circular dated 13-7-1989 holding that the classification of the goods in which the appellant dealt with, will be under Heading 39.20 as per decision of the Collectors' conference. Armed with this circular, the Department sent show cause notices to the appellant herein initiating proceedings under Section 11A of the Central Excise Act alleging short levy and demanding differential duty. The appellant contested the show cause notice. However, the Assistant Collector confirmed the demands by his order dated 28-5-1992. Thereafter, the appellant filed an appeal before the Collector (Appeals) which was dismissed. An appeal filed before the Tribunal against the order of the Collector, was also dismissed. The aforesaid facts show that before the appellant could file an appeal, show cause notices on the basis of the revised classification list were issued to it. That was an independent proceeding and the appeal filed by the appellant and the orders passed thereon, have no bearing on that proceeding - Decided against assessee.
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