Customs, Excise and Gold Tribunal - Mumbai
Commissioner Of Central Excise, Goa vs Structural India Pvt. Ltd. on 23 October, 2001
JUDGMENT Jyoti Balasundaram, Member (J)
1. Revenue seeks early hearing of these appeals on the ground that the issue, namely, correct classification of fibreglass pressure vessels has recurring effect and the states involved are to the extent of Rs. 46 lakhs which is substantial.
2. We find on hearing both sides that the appeals before us cover the period from October, 1997 to September, 1998 and although there is one more show cause notice covering the period October, 1998 to February, 1999, which we are informed, has been adjudicated ultimately in favour of the assessee and the department has not filed any appeal against the order for the third period, namely period October, 1998 to February, 1999, the issue ceases to have any relevance after March, 1999 as the rate of duty has been equalised. Hence it cannot be said that the issue of classification of these goods has any recurring effect.
3. We therefore see no substance in the plea for early hearing and dismiss these applications.