9911796707
TMI Blog1998 (2) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... er (J)]. - The appellant filed this appeal against the order-in-appeal dated 31-1-1989 passed by the Collector of Central Excise (Appeals), Bombay. The appellant also filed a Misc. application for the change in the title of the appeal from M/s. Shri Amarsinhji Mills Ltd. to M/s. Shri Amarshinhji Stationery Industries Ltd. The changed title of the firm is approved by the department of Company A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ier date. He submits that appellant deposited the duty under protest under Tariff Item No. 14 of the Central Excise Tariff and only a sum of Rs. 19,873/- was deposited under Tariff Item 68 of Central Excise Tariff. He submits that when the Tribunal held that the duty can be charged under Tariff Item 14 from the date of show cause notice and not earlier. Therefore the appellants are entitled for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompetent authority on 22-2-1982 and in this classification list, the appellant claimed the classification of their product in question under Tariff Item No. 68 of the Central Excise Tariff. Thereafter the Revenue issued a show cause notice dated 27-10-1983 for reclassifying the product in question under Tariff Item 14 of the Central Excise Tariff and also demanded the duty from June, 1980 to June, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 87 passed by the Tribunal. In the order the Tribunal held that the department was earlier charging the duty under Tariff Item 68 and restricted the demand under Tariff Item 14 only and to the date of issue of show cause notices. The appellant themselves filed the classification list claiming the classification of their final product under Tariff Item 68. The classification list was duly approved. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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