TMI Blog2019 (7) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 of the differential duty thereof on the RT-12, filed for the relevant period, is a mandatory consequence, we find that the original authority has merely utilized the proceedings arising out of the show cause notice to issue directions for compliance with the orders of the Tribunal which are anyway to be implemented. There is no flaw in the order - This is not a decision on classification on the initiative of the original authority after due evalua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing 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, by relying on the decision of the Tribunal in Pepsico India Holding Pvt Ltd v. Commissioner of Central Excise, Pune III, [order no. A/85192/2019 dated 23rd January 2019 in appeal no. E/35/2010] and in Pee Tee Extrusion Products Pvt Ltd another v. Commissioner of Central Excise, Mumbai V [2018 (10) TMI 1249 -CESTAT-MUMBAI], ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 of the differential duty thereof on the RT-12, filed for the relevant period, is a mandatory consequence, we find that the original authority has merely utilized the proceedings arising out of the show cause notice to issue directions for compliance with the orders of the Tribunal w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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