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2005 DIGILAW 670 (SC)

GEM MANUFACTURERS (P) LTD. v. COMMISSIONER OF CENTRAL EXCISE, COIMBATORE

2005-03-31

ARIJIT PASAYAT, RUMA PAL

body2005
ORDER 1. In this appeal, the appellant has challenged the refusal of the respondent authorities to refund the amount which had been paid by the appellant by way of pre-deposit in the appellants appeal. It was the appellants case in the appeal that the dispute relating to the classification of switch fuses and fuse switches manufactured by the appellant were not classifiable under Tariff Sub-Heading 8536.90 but under Sub-Heading 8537 of the Central Excise Tariff Act, 1985. 2. According to the appellant, the appeal was withdrawn by the appellant on the understanding that the appellant would be granted the relief which had been sought for in the appeal, by the Department. The Department has contended that they did not dispute that the appellant was not liable to pay for the period during which the appellant had paid under protest, but the appellant was liable for the previous period and therefore the pre-deposit h made by the appellant was not liable to be returned to the appellant. 3. We are of the view that since the appellant had withdrawn the appeal on the basis of what it understood to be a concession by the Department of the assessee, we dispose of this appeal by reviving Appeal No. 1973 of 1987 which had been withdrawn from the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) [now Customs, Excise and Service Tax Appellate Tribunal (CESTAT)]. The appeal will now be heard by CESTAT in the usual course. It is expected that the Tribunal will dispose of the matter as expeditiously as possible.