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TMI Blog2004 (6) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. There is a demand of duty of about Rs. 1.50 lakhs on M/s. Sree Karthikeya Lamination Industries Pvt. Ltd. (SKL, for short) in respect of clearances of HDPE Laminated Fabrics for the period 24-9-92 to 3-11-92. This is a demand of differential duty on account of revised classification of the goods (sub-heading 3926.90) based on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt s judgment in the case of H.M. Bags Manufacturers (supra). This plea, it appears, was also raised by the party before the learned Commissioner (Appeals), who has rejected the same. The view taken in this regard by the lower appellate authority is prima facie correct, inasmuch as the ruling of the Apex Court in the H.M. Bags case is explicitly to the effect that an order of classification by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. Those goods were cleared to M/s. SRI. A dispute of fact had thus arisen in the case as to whether M/s. SKL had manufactured the goods as job workers and cleared the same under Chapter X Procedure to M/s. SRI. Obviously, this dispute went untouched by the lower appellate authority. Had it been found that M/s. SKL had cleared the goods under Chapter X Procedure, they would not have been held liab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edure. At this stage, it is submitted by the Counsel that, pursuant to the order of the Commissioner (Appeals), the Central Excise Range Superintendent has re-quantified the differential duty at Rs. 1,39,656/- and communicated the same to the party by letter dated 13-1-2004. A copy of the Superintendent s letter has been brought on record and we have perused the same. Apparently, the final demand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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