1990 (10) TMI 314

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..... t. Shri C.S. Lodha, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The above appeal arises from the order of the Collector (Appeals) dated 7-8-84. 2. The brief facts of the case are as follows : The respondents herein manufacture (i) Gypsona Plaster of Paris Bandages and slabs BPC (ii) Paraffin Gauze Dressing BPC and (iii) Elastocrape Cotton Crepe Bandages .....

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..... fication 197/82. Hence this appeal. 3. By order dated 28-6-84 the Collector of Central Excise directed the Asst. Collector under the provisions of Section 35E(4) of the CESA, 1944 to make an application before the Collector of Central Excise (Appeals) for classification of the products under T.I. 14E, pursuant to which the Asstt. Collector filed an appeal on 13-8-84 in form E.A. 2 against th .....

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..... great force in these submissions. We have carefully perused the records. We find that classification under T.I. 14E was never proposed by the Department at any earlier stage and has been raised for the first time only in the appeal before us. Decisions of the Hon'ble Supreme Court, various High Courts and this Tribunal have taken the view that a new plea cannot be raised at a belated stage as it .....

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