9911796707
TMI Blog1999 (6) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... ang, Member (J)]. The appellants filed this appeal against the order-in-original dated 8-3-1994 passed by the Collector of Central Excise. 2. Brief facts of the case are that the appellants are engaged in the manufacture of Johnson Johnson s prickly heat powder during the period from 26-5-1987 to 18-5-1989 on loan licence basis for and on behalf of Johnson Johnson Ltd., Bombay. The app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is pre-mature. Therefore, he does not propose to take any action on the show cause notice. 3. Heard both sides. 4. The contention of the appellants is that the show cause notice is time-barred as appellants had filed a detailed classification list describing all the ingredients of the products, in question. It is also contended by the appellants that if the classification lists were not appro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tial duty of excise on the product, in question, under Chapter Heading 3003 of the Central Excise Tariff during the pendency of the Writ Petition. 6. The interim order is reproduced below by the appellants : Johnson Johnson Ltd. Anr. - Petitioners v. Union of India Ors. - Respondents CORAM : Pendse A.P. Shah, JJ. Dated : 7-6-1993. Called for admission. Mr. R.A. Dada ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As the matter is pending before the Bombay High Court in respect of classification of the goods, the Collector of Central Excise had not given any finding in the impugned order. 8. The Collector of Central Excise, in the impugned order, held as under : I hold that the SCN issued is pre-mature and I do not propose to take any action on the SCN under issue. The JAC shall finalise the C.L. on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his appeal filed by the appellants becomes infructuous. 12. The grievance of the appellants is that the demand is time-barred. As the Collector of Central Excise, in the impugned order, mentioned that the show cause notice is premature, therefore, if the Revenue proposes to issue a fresh show cause notice, then the appellants will be at liberty to take the issue of limitation in accordance with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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