1. M/s. Klick Slotted Angles Ltd. have filed their revision application dated 28-2-1976 which is against the Order-in-appeal dated 17-11-1975 passed by the Appellate Collector of Central Excise, Bombay, and the same on its transfer to the Tribunal, is being treated as an appeal.
2. Shri J.D. Jain and P.D. Jain, appearing on behalf of the appellants, stated that the Government of India, in their Order No. 481/78, dated 20-5-1978, had set aside the order of the goods in question, viz.
Dexion Open Steel Planks, under Item 47 of the Central Excise Tariff, and remanded the matter to the proper officer for. determining the classification of the goods in question in accordance with law. The demand for Central Excise duty amounting to Rs. 37,604.62 P. was however, not set aside simultaneously since that question was a subject matter of separate proceedings viz., Assistant Collector's order dated 19-11-1974 and Order-in-Appeal dated 17-11-1975. Shri Kunhikrishnan, representing the department, admitted that the demand for Rs. 37,604.62 P. relates to the same period, i.e. 1-3-1970 to 9-12-1970 and that the demand was issued on 3-2-1971 as a consequence to the classification of the subject goods under Item 47 of the Tariff was not disputed by the learned departmental representative that after the Government of India passed orders dated 20-5-1978 in revision application (supra), the very foundation of the demand which is the subject matter of the present appeal has disappeared. Shri Lakshmi Kumaran, SDR, argued that after the proper officer adjudicated as per the order passed by the Government of India, a demand can still be raised against the appellants. In view of the foregoing position, there can be no doubt that the very foundation of the present demand does not exist today against the appellants. The order appealed against would therefore have to be set aside and the appeal allowed. Shri Lakshmi Kumaran requested the Bench to clarify that the Bench is not passing any orders regarding classification. In our view, such a clarification would be superfluous because the classification matter is not an issue in the present appeal.