9911796707
TMI Blog2000 (3) TMI 882X X X X Extracts X X X X X X X X Extracts X X X X ..... espect of large number of items manufactured and cleared by the appellants after due approval of the classification under Chapter heading 7014.00 along with the benefit of Notification No. 52/86, dated 10-2-86. The matter pertaining to its classification and benefit in respect of yarn spun out of glass fibre had been the bone of contention between the department and the assessee for more than a decade. During this period the matter had been taken up by the Assistant Commissioner for the purpose of assessment and to consider the benefit of Notification then prevailing No. 87/76-C.E., dated 16-3-76, as amended by Notification No. 206/81-C.E., dated 30-12-81. This classification list was filed on 4-6-81 which came to be rejected by the Assista ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pproval order of the Assistant Commissioner in terms of the appellate provisions of the Central Excise Act. However, after a lapse of time, by show-cause notice dated 7-11-88, the department initiated proceedings to re-open the approved classification list and the Assistant Commissioner by order dated 22-2-91 modifying the classification list by denying the benefit of Notification. As a result thereof a further show-cause notice dated 25-3-91 was issued raising demands in view of the changed position taken by the department and the demands pertaining to the period 1-3-86 to 13-11-90. The assessee replied on 15-7-91 contending that there was no change in the process of manufacture which continued to remain the same for the period of time i.e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oints out that at the outset the preliminary objection that now the Larger Bench of the Hon'ble Supreme Court in the case of CCE v. Cotspun Ltd. as reported in 1999 (113) E.L.T. 353 has clearly opined that where the Revenue initiates proceedings to re-open the approved classification list, then the question of issuing demands for short levy in such circumstances does not arise and on such re-approved and changed view of classification lists with or without the benefit of Notification would have only prospective applicability. He submits that even in the present case, the demands were time barred as clearly held by the Commissioner (Appeals) in his order and the facts of the case clearly discloses that the matter after a prolonged litigation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the entire history narrated above, it is very clear from the records that the appellants were manufacturing Yarn Spun wholly out of glass fibre and it was not in a continuous filament yarn. This aspect has been investigated and proceedings initiated in the year 1991 itself and the matter had been remanded on three occasions only to make a thorough enquiry of this aspect of the matter. Ultimately, on examination of various Chemical test reports and Technical Literature and other records, the Revenue has fully satisfied and approved the classification list without taking the matter to the higher appellate bodies. Even after the change of Tariff, the approval was granted and there was no appeal against such approval. Therefore, the Assistant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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