TMI Blog1999 (6) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... 201.10 of the C.E. Tariff and pouches and school bags would be classifiable under Chapter Heading 4201.90. 2. Brief facts are : Appellants had filed Classification List for flexible luggage made out of PVC coated Nylon cloth as V.I.P. Skybags under Chapter sub-heading 4201.90. Department sought to classify the items under 4201.90 and issued a Show Cause Notice dated 30th September, 1992 alleging inter alia suppression of facts and demanding duty from 24-12-1987. The Collector adjudicated the matter and held that Skybags of all sizes other than pouches and school bags would be classifiable under Chapter sub heading 4201.90. The appellants in their reply to the SCN had referred to the earlier Order-in-Appeal passed by the Commissioner (Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... served that the classification as approved by the Asstt. Collector and confirmed by the Collector (Appeals) in the earlier proceedings had become final. He also drew attention to another observation made by the Collector in sub paragraph (d) in the findings portion of the impugned order stating that he was inclined to accept the assessee s reply that the SCN under consideration appears to have been issued to fill the gap and salvage the situation out of fear of rejection of prayer of condonation of delay in the appeal filed before the CEGAT. He further observed that the SCN invoking Rule 9(2) and relying upon documents alleged to have been suppressed by assessee was not correct since assessee had no reason to suppress nor had he any oblig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der. 6. We have considered the submissions of the ld. Counsel and have perused the records of the case. We find that the Collector himself has not, in the impugned order, disputed the fact of the same goods having been classified under Chapter Heading 4201.90 by the Collector (Appeals) in the course of another proceeding. The Appeal filed against that order by the Department before the Tribunal was however, rejected as time barred by the Tribunal. It is pertinent to note that Collector himself has observed in the impugned order that the classification issue stands settled in view of the order of Collector (Appeals) in the earlier order. We further observe that the Collector has gone to the extent of even saying that the present SCN is pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the subsequent year without any change of circumstances. Hence it follows that the present impugned order is wholly unsustainable and it has to be quashed . 7. The ratio extracted above, in our view, clearly applies to the present case inasmuch as in that case also the Appellate Collector had decided the matter judicially as regards the classification of the goods and that order had become final. It was held by the Hon ble High Court that it was not open to a Coordinate authority to pass an order entirely contrary to the earlier order as regards classification when there was no change of circumstances. 8. Following the ratio of the said judgment, we allow this Appeal and set aside the impugned order as already announced in open court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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