9911796707
TMI Blog1997 (1) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... oved with effect from 1st August, 1983, a classification list filed by the appellant in respect of plain sheets as also corrugated sheets under Tariff Item 23(13) [25 (13)]. On 17th March, 1985, to clause (XVIII) of the Explanation to Tariff item 25, which defined the word "sheet", the following words were added : "and includes a corrugated sheet". On 28th May, 1985, the Collector of Central Excise, Patna, took the view that, prior to the aforesaid amendment, corrugated sheets could not have been treated as sheets under Tariff Item 25 and he directed the Assistant Collector to file an appeal against the order dated 31st July, 1984, which had approved the appellant's classification list as aforestated. On 29th May, 1985, the Superintendent, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the consequential demand for particulars. Stay was granted on terms which came to be modified by this Court, and the condition then imposed upon the appellant in regard to stay has been complied with. Pending the disposal of the writ petition, the Superintendent, Central Excise, directed the appellant to pay duty pursuant to the impugned order in the sum of Rs. 4,08,13,618/- after disposal of the writ petition. The writ petition was allowed by a learned Single Judge on the ground of limitation. In appeal, the Division Bench found that the learned Single Judge had been in error on the point of limitation (and the point of limitation is not now pressed). The Division Bench, having come to the conclusion that there was no time bar, asked C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on and steel first at the rate applicable under T.I. 25 and again, after corrugation, under T.I. 68. The demands for duty in accordance with these orders must also be set aside. 7.The proceedings upon the show cause-cum-demand notices may now proceed. We make it clear that we are expressing no opinion upon the validity of those demands or, indeed, upon the validity of the classification of corrugated sheets, and it shall be open to the appellants to take all available contentions in this behalf. 8.The appeals are allowed. The judgment and order under appeal is set aside. The writ petitions filed by the appellants are allowed and the orders of the Collector (Appeals) dated 31st October, 1985, and 24th December, 1985, respectively and the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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