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TMI Blog2016 (3) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... ordingly. - Appeal No. E/2536/05-Mum, E/CO/386/05 - A/85408-85409/16/EB - Dated:- 5-1-2016 - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) For the Petitioner : Shri H. M. Dixit, AC (AR) For the Respondent : Shri Mayur Shroff, Advocate ORDER PER : RAMESH NAIR The appeal is directed against Order-in-Appeal No. BR(397)54/M-V/2005 dated 17/05/2005 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone-I, wherein the revenues appeal was rejected. 2. The fact of the case is that the respondent is engaged in the manufacture of the Time Recorder (claimed classification under sub-heading no. 9106.00), Line Converter/ Concentrator (claimed classification under sub-heading no. 8473.00 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der rejected the appeal of the revenue on the ground that the adjudicating authority has dropped the show cause notices on the basis of the Commissioner (Appeals)s order dated 04-07-2001 wherein the approval order of the classification passed vide Order-in-Original dated 31-07-1997 was upheld and the same has been accepted by the department pertains to the final approval of classification list No. 2/92-93 (w.e.f. 01-03-93), 23/93-94 (w.e.f. 01-04-93), 1/94-95 (w.e.f. 01-04-94), 2/94-95 (w.e.f. 20-03-95), 1/95-96 (w.e.f. 03-04-93), 1/95-96 (w.e.f. 10-05-95), 1/96-97 (w.e.f. 01-04-96), 1/97-98 (w.e.f. 04-04-97) and pertains to provisional assessment order dated 07-09-1993, 18-10-1995, 11-03-1996, 26-03-1996 and 30-03-1996. Thus the classific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r-in-original in the present case is based on the finalization of the classification list for a particular period, which attained finality. 5. We have carefully considered the submissions made by both the sides. 6. We find that Commissioner (Appeals) s finding on the facts are crystal clear which is reproduced below:- 4. I have carefully gone though the Review Application, written and oral submissions made by respondent and also the relevant provisions of law relating to the subject matter. The issue in the Review appeal is whether the order dated 12-09-03 passed by Deputy Commissioner, Central Excise is legal and proper in view of the appeal pending before Tribunal against Order-in-Appeal No. PKS/68/94/B-II dated 06-04-94 settin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudication as per OIA No. KPS/1/696/B-II/92 dated 20-01-92. In the other words, if at all any appeal is pending in the CESTAT it will be effecting only these classification list, and Show Cause Notice s from period 01-4-92 to 28-3-93. Whereas the OIO No. 130/97/AC/Dn.VI dated 31-7-97 which was upheld by Commr. (Appeals) vide his Order in Appeal dated 04-7-2001 and has been duly accepted by department pertains to final approval of classification list No. 2/92-93 (w.e.f. 01-03-93), 23/93-94 (w.e.f. 01-04-93), 1/94-95 (w.e.f. 01-04-94), 2/94-95 (w.e.f. 20-03-95), 1/95-96 (w.e.f. 03-04-93), 1/95-96 (w.e.f. 10-05-95), 1/96-97 (w.e.f. 01-04-96), 1/97-98 (w.e.f. 04-04-97) and pertains to provisional assessment order dated 07-09-1993, 18-10-1995 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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