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TMI Blog1998 (12) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... Peeran, Member (J)]. This a reference application arising from Final Order Nos. 2337 2338/97 which dealt with classification of the goods described as High Voltage Test Transformers, Current Transformers, Capacitor Voltage Transformers and Balancing Transformers. The lower authority had held that the goods are assessable under Tariff Heading No. 85.04 while the assessee sought the class ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 11A of CESA, 1944 for the past period of six months even in the case where the classification list has been approved by the Department? 3. Learned Advocate submits that the aspect pertaining to the applicability of six months period of changed classification under Section 11A of the Central Excise and Salt Act, 1944 is pending consideration before the Larger Bench of the Hon ble Supr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uestion is completely hit by the exclusion clause for reference under Section 35(G)(1) of the Act and, therefore, in the present case the matter cannot be referred. She further submits that even otherwise the issue itself stands covered by the Three Judge judgment of the Hon ble Supreme Court as referred by the Tribunal itself and as the issue presently is a settled one, therefore, it cannot be re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 35G(1) of the Act is sustainable. 6. In that view of the matter, we do not find any merits in the application and hence we reject the same. 7. At this stage, learned Counsel seeks urgent copy of this order to enable them to file revision petition before the High Court as also because the party is contemplating filing declaration under Kar Vivad Samadhan Scheme. 8. The prayer is acce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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