1993 (9) TMI 223

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..... r (T)]. This is an appeal from the revenue against the Order in Appeal No. M-1299/PN-212/85 dated 14-8-1985. 2. The facts of the case limited for disposal of the appeal are that the respondents filed a classification list No. 49/82 dated 31-3-1982 effective from 28-2-1982 in respect of non-cellulosic unstretched waste. This classification list has been filed under Tariff Item 68 as per the .....

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..... The Collector (Appeals), while confirming the classification under 18(IV), allowed the appeal of the respondents partly holding that because during the past period 1981-82, classification was done under Item 68 by the Asst. Collector and the review proceedings initiated against that classification were dropped by the Collector, the demands can be enforced only for the period of 6 months from the .....

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..... b). Hence the assessment cannot be considered to be provisional. The assessments were final. Hence the demand raised subsequently is time-barred. He therefore pleaded that the order of the Collector (Appeals) should not be disturbed. He seeks to rely on the Excise Law Times on page 386, to point out that the Supreme Court have dismissed the appeal filed by the Department opposing the contention of .....

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..... nt should be done under Rule 9(b) of the Central Excise Rules. Accordingly he issued a show cause notice for finalising the assessment proposing re-classification under Tariff Item 18(IV). On deciding this show cause notice, the demands for the period during provisional assessment has been confirmed. When this factual position is not being disputed we have to allow this appeal of the Revenue, in v .....

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..... case, there is a specific order for provisional assessment by the Proper Officer and only subject to this, C.L. was approved. The respondents have not appealed against this order of provisional assessment. They are deemed to have subjected themselves to the provisional assessment as ordered by the Asst. Collector, while approving the classification list No. 49/82. Hence the consequences, on final .....

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