9911796707
TMI Blog1988 (5) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... out in the application. 2. Before taking up the objection itself for consideration it is necessary to recite certain facts briefly. After introduction of Explanation II in Tariff Item 15A with effect from 1.3.1979 the Assistant Collector of Central Excise, Pune served notice dated 4.3.1981 on the respondents manufacturers alleging that relevant goods manufactured by them were only insulated material not identifiable as electrical insulators, insulating fittings, parts of such insulating fittings and insulators in commercial trade parlance and calling upon them to show cause why the goods be not classified under Tariff Item 15A(2) of Central Excise Tariff instead of Item 68 ibid. After following the usual procedure the Assistant Collector o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision in the case of M/s. Bakelite Hylam Limited, Hyderabad v. Collector of Central Excise, Hyderabad 1985 ECR 2334 (Cegat) held industrial laminates (insulating grade) plastic unclad also as property classifiable under T.I. 68 and not T.I. 15A(2) of the Tariff and modified the order in revision dated 20/26.2.1983 passed by the Collector of Central Excise, Pune. 4. The present application (Appeal No. ED/SB/1098/84-C) by the Collector of Central Excise, Pune presented on the direction under Section 35E(1) prays for setting aside the order in revision passed by the Collector in so far as it relates to classification of unclad glass epoxy laminates of type FC. Ordinarily this application should have been linked up by the Registry for hearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... call for the record or to issue direction under the provision. 6. Shri Sundar Rajan, JDR maintained that even though the Collector of Central Excise may have acted in exercise of his revisionary powers under section 35A(2) he did not cease to be an adjudicating authority and the order passed by him must be held to be one as having been passed by an adjudicating authority and the Board possessing jurisdiction to call for record of such proceedings to examine its legality and correctness and issue directions for filing application to the Appellate Tribunal in terms of the provision. Section 35E(1) is reproduced below: 'The Board may, of its own motion, call for and examine the record of any proceeding in which a Collector of Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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