2000 (1) TMI 238

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..... ndents. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal filed by M/s. Prabhu Darshan Industries is whether the demand for the past period can be issued in cases where classification lists have not been approved. 2.  Shri A.L. Mathur, learned Consultant, submitted that the appellants are manufacturing armature and commutators which were classified by them under .....

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..... 0-1987 and 3-3-1988 which were not approved by the Department and the show cause notice issued to change the classification claimed by the appellants in the classification list and as such, the ratio of the Cotspun case is not applicable. 4.  We have considered the submissions of both sides. The Collector (Appeals) while rejecting the appeals under the impugned order has observed that the cl .....

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..... The ratio of the decision in the Klick Slotted Angles case is also not applicable as in that case the classification list approved by the Department had been remanded for reconsideration and in view of these facts, the Tribunal observed that there was no valid classification list on the basis of which demand could be raised. In the present matter, the classification list has been approved and conf .....

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