1993 (8) TMI 158

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..... an, Member (T)]. This is an appeal brought by the Revenue against the Order in Appeal No. GSM-2330/89 Baroda, dated 20-11-1989 allowing the appeal of the respondent and setting aside the order of the Asst. Collector rejecting part of their refund claim as time-barred. 2. The undisputed facts are that the respondents filed a revised classification list on 2-11-1985 claiming the benefit of E .....

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..... be construed to be provisional and he also held that the requirement of endorsement on the gate pass is only directory and not mandatory following the decision of the Tribunal Andhra Cement Co. Ltd. - 1986 (26) E.L.T. 553 (Tri.). 3. Shri Mondal fairly agrees that this matter is squarely covered by the various decisions of this Tribunal and also the decision of the Bombay High Court in the case o .....

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..... does not call for interference. Moreover, the view taken by the Collector (Appeals) holding the assessment to be provisional, till the approval of the classification list, also finds support from the decision of the Apex court in the case of Samrat International (P) Ltd. v. Collector - 1992 (58) E.L.T. 561 (S.C.). Hence we dismiss the appeal. As regards Shri Mondal s plea of applying the amended S .....

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