9911796707
TMI Blog2000 (8) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... cise served a letter dated 23-8-1988 on the assessee which was appealed against. The Collector (Appeals) after careful examination of the records, found that this Superintendent s letter directing the assessee to pay duty was not maintainable because for the same period the order of the Assistant Collector was modified, inasmuch as the classification was approved in appeal and the unquantified dem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to pay duty demanded by the Superintendent. The department has come in appeal on the following grounds : (i) The impugned Order-in-Appeal No. 360/88(B) dated 14-12-1988 erred legally in not appreciating that the classification issue basically involved in the subject matter reached its finality only on the day the classification was finally approved by the competent authority viz. the jurisdicti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification issue and that this appeal also stand as a support to the present appeal under reference. (iii) Setting aside of the differential duty aspect by the impugned order-in-appeal is not correct inasmuch as payment of differential duty is only consequential to the order of approval of classification list as already accorded on 6-5-1987 and therefore, clearances effected up to the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd price lists would be deemed to be provisional. 6. We have considered the submissions made and find that the Hon ble Supreme Court has held that amount of duty paid between date of filing classification list and its approval would be provisional. However, we are not able to agree with the grounds taken in the appeal that Superintendent can demand duty when the matter is determined in favour of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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