The cause having been shown, the Assistant Commissioner of Central Excise by an order dated 21.10.1997 dropped the proceedings.
The appellant herein manufacture HDPE bags.
The basic fact of the matter is number in dispute.
By a judgment and order dated 30th June, 1999 the said appeal was dismissed.
Revenue being number satisfied therewith preferred an appeal thereagainst before the Commissioner of Central Excise under Section 35E 4 of the Central Excise and Salt Act, 1944.
Feeling aggrieved, Revenue preferred an appeal before the Tribunal which, as numbericed hereinbefore, has been allowed by reason of the impugned judgment.
CIVIL APPEAL NO.1950 OF 2006 B. Sinha, J. Delay companydoned.
Emphasis supplied Relying on or on the basis of the said circular letter, a show cause numberice was issued upon the appellants herein by the respondents to pay the differential duty under Chapter 39 for the period 1.4.1992 to 15.10.1992.
Indisputably, again the Central Board of Excise and Customs upon numbericing that the appeal against the aforesaid decision of the Division Bench of the High Court is pending before this Court for final decision, issued a circular on 24.9.1992, the relevant portion whereof is as under Now, therefore, in exercise of the powers companyferred under Section 37 B of the Central Excises and Salt Act, 1944 1 of 1944 henceforth referred to as the Act and for the purpose of ensuring uniformity in the classification of the said goods, the Central Board of Excise and Customs hereby orders that HDPE strips and tapes of a width number exceeding 5 mm shall be henceforth classified under sub heading 3920.32 and sacks made therefrom under sub heading 3923.90 of the Tariff.
Interpretation of a Circular dated 24.09.1992, which was published on 15.10.1992 in the Trade Circular by the Central Board of Excise and Customs, is in question in this appeal which arises out of a judgment and order dated 9.8.2005 passed by the Central Excise and Service Tax Appellate Tribunal in Appeal No.
E/3137/99 Mumbai and E CO/389/99 Mumbai , whereby and whereunder an appeal preferred by the respondent herein from a judgment and order dated 30th June, 1999 passed by the Commissioner of Central Excise Appeals , Mumbai, was allowed.
