2004 (1) TMI 80

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..... permissible for the Department to issue a show cause notice on the basis of a circular issued by the Board dated 5-5-1989 subsequently revised by Board's circular dated 13-7-1989 - Held that:- Board by Circular dated 5-5-1989 provided that the classification of goods in which the appellant dealt with, will be under Chapter 49 prior to 16-1-1989. Subsequently, the said circular was modified by anot .....

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..... es on the basis of the revised classification list were issued to it. That was an independent proceeding and the appeal filed by the appellant and the orders passed thereon, have no bearing on that proceeding - Decided against assessee.
V.N. Khare, CJI, S.B. Sinha and S.H. Kapadia, JJ. [Order]. - In this appeal, we are concerned with the two questions which are as follows : (1) Whether the am .....

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..... he Central Excise Tariff. The appellant herein being not satisfied with the assessment, filed an appeal before the Collector. 4.In the meantime, the Board by Circular dated 5-5-1989 provided that the classification of goods in which the appellant dealt with, will be under Chapter 49 prior to 16-1-1989. Subsequently, the said circular was modified by another Circular dated 13-7-1989 holding that t .....

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