Customs, Excise and Gold Tribunal - Delhi
Collector Of C. Ex. vs Neoluxe India Pvt. Ltd. on 12 December, 2000
Equivalent citations: 2001(128)ELT298(TRI-DEL)
ORDER C.N.B. Nair, Member (T)
1. Appeal No. E/5854/92-C is an appeal filed by the Revenue against Order-in-Original No. 53/91, dated 11-7-1991. The duty demand arose on account of a different classification of the goods proposed by the Revenue in the show cause notice. The classification proposed in the notice was under Tariff Item 15A(2). The Collector dropped the proceedings holding that the goods were not liable to be classified under Tariff Item 15A(2). While dropping the proceedings, he also held that recovery of duty under different heading from that which was proposed in the notice is not permissible in the light of the decision of CEGAT in CCE v. Bright Brothers [1991 (52) E.L.T. 385]. The appeal has been filed by the Revenue against this order. The order of the Tribunal in Bright Brothers case had been taken up before the Supreme Court in appeal. During hearing of the case today before us, ld. Counsel representing the respondents submitted that the Supreme Court has affirmed the Tribunal decision in Bright Brothers case [2000 (116) E.L.T. A67]. He therefore, submitted that the impugned order of the Commissioner was correct in law and the appeal of the Revenue against the same cannot succeed. Since the impugned order was passed in conformity with the order of the Tribunal and that order has been confirmed by the Supreme Court, there is no merit in the appeal of the Revenue. The same fails and is dismissed.