1997 (6) TMI 232 - AT - Central Excise

Summary

Issues: Classification of products under Tariff Item No. 26A, duty payment for copper scales, retrospective demands for duty

The judgment by the Appellate Tribunal CEGAT, CALCUTTA involved an appeal regarding the classification of products under Tariff Item No. 26A and the duty payment for copper scales. The appellants had claimed benefits under Notification No. 174/84-C.E. for unwrought copper products. The Assistant Commissioner initially approved the classification but later issued a show cause notice challenging it. Another notice was issued for duty payment on the copper scales under a different tariff item. The Assistant Commissioner then confirmed the duty demand, leading to the appeal before the Tribunal.

The appellant's representative argued that once the classification was approved, seeking reclassification and demanding differential duty was unjust. They relied on a Tribunal judgment to support their claim. On the other hand, the respondent cited a Supreme Court judgment stating that demands for retrospective periods could be upheld in such cases. The Tribunal considered these contentions and examined relevant judgments.

The Tribunal found that the facts of the case aligned with a Supreme Court judgment regarding duty demands. They noted that the show cause notice did not seek reclassification but focused on demanding duty based on a different classification assumption. Considering the timing of the judgments and the specific circumstances, the Tribunal decided to follow the precedent cited by the appellant's advocate. Consequently, the Tribunal allowed the appeal, overturned the lower orders, and directed appropriate relief as necessary.