WORKWELL ENGG CO Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) In C. A. No. 96/2000.-The issue in this appeal relates to the classification of an electric flour mill under the Central Excise Tariff Act, 1985. According to the appellant the machine is classifiable under Tariff Heading 8437 and according to the Revenue it is classifiable under 8509.

(2.) The Revenue after issuing a show cause notice had affirmed the demand against the appellant for Rupees one lakh nine hundred and eighty four. Penalty of Rupees two thousand and six hundred was also imposed under Rules 9 (2) , 52a and 173q of the Central excise Rules, 1944.

(3.) The Tribunal rejected the appellant's appeal solely on the ground that in an earlier year when the classification was in dispute, the tribunal had in the assessee's own case by a judgment reported in 1994 (72) E. L. T. 222 held that the flour mill was classifiable under Tariff heading 8509. The Tribunal also noted that the appeal preferred by the appellant from the decision of the Tribunal was dismissed by this court. Learned Counsel appearing on behalf of the appellant has stated that the order of dismissal simply recorded that the appeal was dismissed without any reason in support thereof.