9911796707
TMI Blog1999 (10) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. [Order per : J.H. Joglekar, Member (T)]. The applicants in this case manufactured medicaments. Their classification lists for Alphadine mouth wash and Topical Solution claiming classification under sub-heading 3003.10 was approved by the Jurisdictional Assistant Collector without any objection on 20-7-1994. Their other products viz. Pentavite Liquid both for sale and for precision cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to March, 1996. Allegations such as misdeclaration and suppression of facts were also made. 2. Before the Commissioner the assessees advanced arguments defending the classification earlier adopted by them. It was also claimed that the Alphadine group products was being manufactured by another manufacturer on behalf of the same licensee for whom the present applicants were making these products. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present application seeking waiver of the pre-deposit of these sums as well as stay of recovery thereof. 3. We have heard Shri S. Gupta, CA. appearing along with Shri Punit Gupta, CA for the applicants and Shri K.L. Ramteke, for the Revenue. 4. In disposing of the assessees claim on limitation, the ld. Commissioner in his order held that the department was not staffed with technical person ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the classification was filed, the Assistant Collector was empowered to and required to make such investigations as he deemed fit before granting the stay of recovery. 5. The fact that he approved the classification suggests that he had satisfied himself with the merits of the classification. It is not that in each case the classification suggested and adopted by the assessee would be the correc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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