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2019 (7) TMI 634

..... ause notice proposed classification under heading no. 4005 00 of the First Schedule to the Central Excise Tariff Act, 1985 despite which the impugned order has classified the goods under heading 3506 00 of the First Schedule to the Central Excise Tariff Act, 1985 - HELD THAT:- During the pendency of the proceedings on the lists filed under section 173B and 173C of erstwhile Central Excise Rules, 1944, the assessment of periodical returns were kept pending or, upon completion, computed in accordance with the law as settled in the dispute. The original authority has merely directed the jurisdictional range officer to re-work the demand of duty for recovery of the differential amount. As the classification has since been settled and the re-wor .....

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..... f Act, 1985, the show cause notice proposed classification under heading no. 4005 00 of the First Schedule to the Central Excise Tariff Act, 1985 despite which the impugned order has classified the goods under heading 3506 00 of the First Schedule to the Central Excise Tariff Act, 1985. 2. Conceding that the show cause notice proposing the alternative classification reflected the consistent stand of the jurisdictional central excise authorities despite the Tribunal having had, in Elgi Polytex Ltd v. Collector of Central Excise, Coimbatore [1988 (34) ELT 404 (Tribunal)], approved classification under heading no. 3506 00 of the First Schedule to the Central Excise Tariff Act, 1985 and found approval of the Hon ble Supreme Court, he contends, .....

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..... otice, on merit, in another proceeding, has led to the consequence now before us. 4. It would appear from the rival submissions that the issue in dispute is not about the classification but about the recovery of differential duty arising from the revised classification. 5. During the pendency of the proceedings on the lists filed under section 173B and 173C of erstwhile Central Excise Rules, 1944, the assessment of periodical returns were kept pending or, upon completion, computed in accordance with the law as settled in the dispute. The original authority has merely directed the jurisdictional range officer to re-work the demand of duty for recovery of the differential amount. As the classification has since been settled and the re-working .....

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