TMI Blog2003 (2) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... . The respondents have been served but have remained absent. This appeal has, therefore, been set down for hearing ex parte as against the Respondents. On seizure of the goods at various places and on the basis of visit by the officers, the show case notice was issued to the Respondents claiming differential duty on glass cleared by the Respondents as it was found that in the classification list i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levied on the basis of such list, preceding the show cause notice would be the correct duty and cannot be considered to be a short-levied one. CEGAT held that in view of this decision unless, till the correctness of the classification list was challenged by a show cause notice the demand for differential duty and penalty could not be justified. It must be mentioned that after this judgment by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... merely lays down that so long as the classification list is enforced, the duty would have to be levied as per the price disclosed in that list. That case dealt with the duty on NES yarn in respect of which a classification list had been filed. The differential duty and penalty were claimed on NES yarn only. Thus, what Cotspun's case lays down is that so far as classification list subsists the diff ..... X X X X Extracts X X X X X X X X Extracts X X X X
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