9911796707
TMI Blog1994 (6) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : P.C. Jain, Member (T)]. Ms. Archana Wadhwa, ld. advocates prays for waiver of pre-deposit of Rs. 3,09,855.92 and Rs. 6,75,820/- demanded as duty for the periods 1-3-1988 to 31-12-1988 and July, 1991 to January, 1992 respectively Ld. advocate giving brief background of the case submits that the demand has arisen on account of the classification of push-in-cords manufactured by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals) dated 24-11-1989 which was against the Revenue and, therefore, the classification under Tariff Heading 8517 as held by the Assistant Collector and confirmed by the Collector (Appeals) by his order dated 24-11-1989 hold the field. She also submits that on one of the show cause notices leading to an impugned order before us, the Assistant Collector by his order-in-original dated 9-1-1991 follo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he settled principle of law is that any change in classification takes effect prospectively and should not act retrospectively. She argues that the entire demand of duty for the two periods falling before 18-6-1992 is, therefore, not sustainable. In the aforesaid facts and circumstances, she prays for allowing the stay petition unconditionally without any prior deposit. She further, has no objecti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and circumstances and the peculiar background of the case narrated above, we are prima facie inclined to agree with the ld. Advocate. No doubt, there is no estoppel against law and department can change the classification for any reason whatsoever, but it has also been held by the Supreme Court that classification change takes place prospectively. Hence, we allow the stay petition unconditionally ..... X X X X Extracts X X X X X X X X Extracts X X X X
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