MADURA COATS LIMITED Vs. GOVERNMENT OF INDIA

JUDGEMENT

(1.) THE Order of the Court is as follows :- THE prayer is for a certiorari to call for the records of the respondents culminating in order No. 16/90 Order-in-Original (De novo) dated 28-5-1990 in C.No.V/18-E/13/153/77-PF of the third respondent and quash the said order.

(2.) THE Assistant Collector of Central Excise, Madurai, First Division, has held that under Rule 173B of the Central Excise Rules, 1944 the classification of the product cotton/nylon twisted yarn could be under Tariff Item 18-A (ii) of the first schedule to the Central Excises and Salt Act, 1944 since repealed by Central Excise and Salt Act, 1985.

(3.) MR. Thambusamy, learned Counsel appearing for the Department submitted that it was only the petitioner company which had dragged on the matter under some excuse or other and there was no question of limitation involved as the proceedings had not come to an end at any earlier point of time and had only continued. The learned Counsel submitted that the petitioner company had been blowing hot and cold, at one point of time it would state that there should be a fresh show cause notice issued, and at another time it would say that the Department had no right to adjudicate upon a matter more than 13 years old. On the question of classification, the learned Counsel submitted that the Supreme Court in Aditya Mills Limited v. Union of India has settled the issue. The learned Counsel further submitted that if a Tribunal comes to the conclusion on a question of classification of an item for tariff purposes, that finding cannot and should not be interfered with by the Court.