DISHTI INDS. LTD. Vs. CCE

JUDGEMENT

(1.) SHRI S.M. Parikh, Ld. Advocate along with Shri S.P. Bharti, Advocate appeared on behalf of the appellant and Shri Sanjay Singhal, LD. JDR appeared on behalf of the Revenue.

(2.) THE issue relates to classification of Bolting Cloth under Chapter Heading 5911.20 as claimed by the department. The appellant, however, claim classification under Heading 5406 claiming if to be nylon fabrics. The Ld. Counsel mainly contended that the appellants were denied the cross examination of Shri Amrit Utsavlal Chhajed, and representatives of Bombay Textile Research Association and Central Excise Laboratory who have given expert opinion and test report. Mainly on this ground the Ld. Counsel has sought for setting aside the impugned order and remanding the matter to the adjudicating authority for de novo adjudication.

(3.) THE Ld. JDR contended that the issue of classification has attained the finality because the appellant have not challenged the order -in -original No. 25/CEX/1993 dated 31.3.1993, passed by the Collector of Central Excise and Customs Pune classifying the product in question as "Bolting cloth" as mentioned in para 8 of the impugned order and they were paying duty without any protest. As such it is not open for them now to agitate the same before this Tribunal. He also contended that the case is not only based on the test report which are already in favour of the Revenue. The case is based on other many strong documentary evidences relied on by the adjudicating authority as under: