1999 (6) TMI 447

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..... er : S.S. Kang, 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., Bo .....

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..... notice issued 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 .....

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..... recovery of any differential 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. .....

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..... 5.                        Sd/- A.A. Upadhye." 7. 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 impugne .....

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..... erefore, he does not propose any action on the show cause notice. 11. As the Collector of Central Excise has not proposed any action on the show cause notice, we find that this 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 .....

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