2000 (12) TMI 140 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Court No. III in New Delhi heard Appeal No. E/5854/92-C filed by the Revenue against Order-in-Original No. 53/91. The duty demand arose due to a different classification of goods proposed by the Revenue under Tariff Item 15A(2). The Collector dropped the proceedings, stating that recovery of duty under a different heading is not permissible. The Tribunal upheld the Collector's decision, citing a previous case. The Supreme Court affirmed the Tribunal's decision in the previous case. The appeal by the Revenue was dismissed as the impugned order was in conformity with the Tribunal's decision confirmed by the Supreme Court.