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TMI Blog2000 (2) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... hri K. Srivastava, SDR, for the Respondents. [Order 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 was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Srivastava, Learned S.D.R. countered by submitting that the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the assessee is involved. She mentioned that similar views 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 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the relevant period was provisional. No such material has been 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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