1999 (2) TMI 145

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..... The present appeal has been preferred by Revenue against the order-in-appeal dated 26-12-1994 passed by the Collector (A), Ahmedabad. 2. Shri M.P. Singh, ld. DR submitted that the Respondent manufactured bags and sacks of HDPE tapes and claimed classification under Chapter 39 of the Schedule to the Central Excise Tariff Act. Show Cause Notice was issued to them for classifying their product u .....

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..... oduct under Chapter 39 of the Tariff. Ld. DR submitted that once a Show Cause Notice has been issued for demanding the differential duty and if in adjudication proceedings the adjudicating authority agrees with the classification claimed by the assessee, the Asstt. Collector has to decide about the applicability of the notification, if any available under that Chapter and no new Show Cause Notice .....

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..... 4/92. As already a show cause notice has been issued for demanding differential duty it was not required that after agreeing with the classification, as claimed by the respondent, a new Show Cause Notice should be issued for demanding the duty. We find that there are two entries i.e. Sr. No. 37 39 in the Notification No. 14/92 dealing with effective rate of duty in respect of goods falling under .....

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