9911796707
TMI Blog2000 (7) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... r (T)]. These are two appeals filed by (1) M/s. Kamla Castings; and (2) M/s. Pyare Lal Rameshwar Prashad, being aggrieved with the common order-in-appeal dated 1-9-1994 passed by the Collector of Central Excise (Appeals), Allahabad. Both the appeals were heard together and are being disposed of by this common order. 2. The Collector of Central Excise (Appeals) had upheld the order passed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mand has been made without disturbing the approved classification lists. It was his submission that the matter was earlier covered by the Tribunal s decision which was confirmed by the Supreme Court in the case of CCE, Baroda v. Cotspun Ltd., 1999 (113) E.L.T. 353 (S.C.). He also submitted that as the appellants were not paying duty on the pump parts, they were reversing the Modvat credit which th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and according to the amended provisions where any duty of excise has not been levied or paid or has been short paid or short levied etc., then on the basis of any approval, acceptance or assessment relating to the rate of duty etc., the duty could be demanded within the period laid down therein. 5. Thus, on merits, we consider that the matter is already covered against the appellants and we orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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