9911796707
TMI Blog2000 (2) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... per : V.K. Agrawal, Member (T)]. The issue involved in this appeal filed by M/s Intron Ltd. is whether duty of excise can be demanded for past six months when the classification list has been approved. 2. Ms. Shruti Choudhary, Learned Advocate, submitted that the Appellants who manufacture electronically controlled and programmable washing machines, filed a classification list effective fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e classification list was approved by the Assistant Collector only on 23-7-93 and as such clearances effected by the Appellants before the approval of the classification are deemed to be provisional as held by the Appellate Tribunal in the case of CCE v. Miles India Ltd, 1993 (68) E.L.T. 694 (T) and in Yashwant Sahakari Sakhar Karkhana Ltd. v C.C.E. Pune, 1998(25) RLT 282 (CEGAT). He finally submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ews were hold in the case of Mahila Griha Udyog Lijjat Papad v. CCE Calcutta-I, 1999 (112) E.L.T. 146 (Tribunal) = 1998 (28) RLT 555 (CEGAT) in which it was held that " The assessments made pending approval of the classification/price list, are to be treated as provisional only when after their finalisation, the same results in refund of duty under section 11B. Such an assessment cannot be treated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n brought on record by the Revenue in the present matter. Further even if the assessment are deemed to be provisional, the Assistant Collector has approved the classification list and the R-T-12s have been assessed. No demand for differential duty can be made on the ground that it is a short levy as held by the Supreme Court in Cotspun Ltd. case, supra. It is not the case of the Revenue that show ..... X X X X Extracts X X X X X X X X Extracts X X X X
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