- (1.) The appellants manufacture plain sheets and corrugated sheets of iron and steel. They fell under Tariff Item 25 which was introduced into the Excise Tariff on 1/8/1983.
(2.) The facts that we now state relate to the appeal filed by Tata Iron and steel Co. Ltd. (CA No. 1460 of 1990. They are similar to the facts in the other appeal.
(3.) On 31/7/1984, the Assistant Collector, central Excise, approved with effect from 1/8/1983, a classification list filed by the appellant in respect of plain sheets as also corrugated sheets under Tariff Item 25 (13. On 17/3/1985, to clause (xviii) of the Explanation to Tariff Item 25, which defined the word "sheet", the following words were added: "and includes a corrugated sheet". On 28/5/1985, the Collector of central Excise, Patna, took the view that, prior to the aforesaid amendment, corrugated sheets could not have been treated as sheets under Tariff Item 25 and he directed the Assistant Collector to file an appeal against the order dated 31/7/1984, which had approved the appellant's classification list as aforestated. On 29/5/1985, the Superintendent, central Excise, issued to the appellant a show-cause-cum-demand notice based upon the view taken by the Collector on 28/5/1985; it demanded from the appellant the sum of Rs. 1,07,51,636.16 as duty upon the corrugated sheets manufactured by the appellants during the period November 1984 to 16/3/1985. (Further proceedings upon this show-cause-cum-demand notice are still pending. ) On 3/7/1985, the assistant Collector, as directed by the Collector on 28/5/1985, filed an appeal against the order dated 31/7/1984. The appeal contended that corrugated sheets were not correctly classifiable under Tariff Item 25 prior to the amendment made on 17/3/1985, to the Explanation in Tariff Item 25. On 31/10/1985, the Collector (Appeals) set aside the order of the Assistant collector dated 31/7/1984. He further ordered "that the respondent should pay duty on the plain flat sheets of iron and steel during the period from 1/8/198383 to 16/3/1985 at the rates applicable under Tl 25 (13 first and after corrugation under Tl 68". The Superintendent, central Excise, acting upon the order dated 31/10/1985, (now called "the impugned order") required the appellant to furnish particulars relating to the plain sheets and corrugated sheets it had cleared during the period 1/8/1983 to 16/3/1985.;