Chittaranjan Satapathy, J. - (1.)HEARD both sides. The Appellants were engaged in the manufacture of glass & glass ware. They claimed exemption under Notification No. 329/77-CE dated 26.11.1977 which was applicable to glass made by manual process. The Assistant Commissioner by his order dated 12.05.1978 rejected the claim for exemption. The Commissioner (Appeals) in his order dated 02.05.1980 allowed the exemption. In between, the Appellants have paid higher duty amounting to Rs. 30,16,981.45 (Rupees Thirty Lakhs Sixteen Thousand Nine Hundred Eighty One and Forty Five paisa only) for which they have filed a refund claim. Against the order of the Commissioner (Appeals), Govt. of India issued a Review show cause notice dated 23.04.1981 which was transferred to the Tribunal subsequently and the Tribunal by order dated 22.06.1984 held that the Appellants are not entitled to the exemption, but directed that demand for duty at higher rates can only be made from 23.04.1981.
(2.)The Assistant Commissioner approved the Classification list at higher rate on 09.08.1984 against which the Appellants filed an Appeal before Commissioner (Appeals) who allowed the Appeal on 04.02.1985. On subsequent Appeal by the Department, the Tribunal on 04.09.1991 upheld the order of Classification dated 09.08.1984 but reiterated that the duty at higher rate will not be raised for a period prior to 23.04.1981. From the records, it appears that the Appellants have taken the matter to the High Court/Supreme Court but the outcome of the same has not been reflected in the Appeal papers filed before us. According to the learned Advocate appearing on behalf of the Appellant there was no favourable order and hence Classification order of the Tribunal dated 04.09.1991 stands.
While the order on Classification was taken in Appeal as directed above, the jurisdictional Superintendent issued four demand notices dated 10.05.1985, 06.02.1985, 20.02.2008 and 20.02.1985 pursuant to the order of the Assistant Commissioner dated 09.08.1984. The Appellant filed Appeal against the same, but the Commissioner (Appeals) vide his order dated 27.05.1985/26.06.1985 rejected the Appeals. Thereafter, Appellants filed Appeals before the Tribunal which on 16.06.1992 set aside the demand notices on the ground that the Assistant Collector's order on Classification dated 09.08.1984 was no longer valid. It appears that neither side brought it to the notice of the Tribunal that the said order of Classification was indeed upheld by the Tribunal earlier by its order dated 04.09.1991. The subsequent Application for rectification of mistake filed by the Department was also dismissed by the Tribunal on 21.05.1993 on the ground that neither side had brought to Tribunal's notice its earlier order dated 04.09.1991.

(3.)AS regards the refund claim of the Appellants, it was taken up to the Hon'ble High Court of Orissa and as per the said High Court's order dated 08.02.1991, the same has to be re-decided by the Commissioner (Appeals). According to the learned Counsel, the refund claim has not yet been decided. However, since the refund matter is not a subject of Appeal before this Tribunal, we can only advise the jurisdictional Commissioner (Appeals) to decide the same urgently, if not decided already.