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TMI Blog2013 (3) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... artment. Thus it is manifestly clear from the above decision rendered that once reclassification Notification is issued, the Revenue cannot invoke Section 11A of the Act to make demand for a period prior to the date of said classification notification also. The reasoning assigned for not following the judgment of the Supreme Court is not acceptable in view of the fact that merely because the assessee has not challenged the earlier order of the Tribunal or the Commissioner, the same cannot be taken as a precedent when already, on the very same issue, the Honourable Supreme Court decided in favour of the assessee. Therefore, the Tribunal is bound to follow the decision of the Honourable Supreme Court in preference to the decision of the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in terms of Notification No.53/93-CE dated 28.02.1993 by classifying the same under heading 8535.00. The Revenue took a view that the circuit breakers with control panels manufactured and cleared by the assessee are classifiable under heading 8537 and not under heading 8535. Consequently, three show cause notices were issued by the Revenue raising demand of duty to the tune of Rs.3,09,62,619/-. The assessee gave explanations for the said show cause notices and contended that the classification of the circuit breakers under heading 8537 was not sustainable. An order in original came to be passed on 17.11.2000 by the Commissioner, confirming the demand of Rs.3,09,62,619/-. He also imposed penalty of Rs.75,00,000/-. The assessee challenged th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /- for the period from 14.07.1994 to 31.07.1994. The Revenue challenged the said order of the Commissioner before the CESTAT. The Tribunal, vide its final order dated 02.05.2012, held that the Revenue's prayer for confirmation of entire duties by invoking the extended period cannot be accepted. However, the Tribunal remitted the matter to the Commissioner for quantification of duty for a period of six months on the reason that in the earlier order, the Tribunal had categorically held that the demand should be restricted to six months period only. Aggrieved against the said order of the Tribunal, present appeal is preferred by the assessee raising the above substantial questions of law. 3. Learned counsel appearing for the assessee by rely ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 37B of the Act. Similar issue was considered by the Honourable Supreme Court in the decision relied on by the assessee reported in 1997 (94) E.L.T. 3 (SC) in the matter of H.M. Bags Manufacturer Vs. Collector of Central Excise. Para 2 of the said decision is useful to be reproduced hereunder for proper appreciation of the issue involved in this case: "2. The only contention of learned counsel for the appellant is that a trade notice No.29 was issued by the Board on 05.11.1992 notifying the reclassification and it is this date i.e. 05.11.1992 which is material and the demand in the present case could not be from any prior date. It is urged that it is the power under Section 37B of the Central Excises and Salt Act which was exercised in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved in this case is directly covered by the decision of the Apex Court reported in 1997 (94) E.L.T. 3 (SC) in the matter of H.M. Bags Manufacturer Vs. Collector of Central Excise and consequently, the order passed by the Tribunal without considering the said decision of the Apex Court is not correct. The reasoning assigned for not following the judgment of the Supreme Court is not acceptable in view of the fact that merely because the assessee has not challenged the earlier order of the Tribunal or the Commissioner, the same cannot be taken as a precedent when already, on the very same issue, the Honourable Supreme Court decided in favour of the assessee. Therefore, the Tribunal is bound to follow the decision of the Honourable Supreme Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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