KVR FORGINGS LIMITED Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) In this CERC, filed under Sec.35H of the Central Excise Act, 1944 (for short 'the Act'), the petitioner sought for a direction from this court to the appellate Tribunal to refer to this court the following questions:-

(2.) The petitioners are the manufacturers of Drop Steel Forgings and according to them it falls under Ch.S.H.No.7208.00 of Central Excise Tariff Act, 1985, whereas according to the respondent-department the Drop Steel Forgings falls under Ch.S.H.No.7308.90. This point was specifically addressed before the Assistant Collector, Central Excise, Kakinada Division, Kakinada and the same was answered against the petitioner and in favour of the Department. However, on the ground that the reclassification is only prospective, the relief was granted to the petitioner.

(3.) Being aggrieved by the said order dated 5.4.1988 of the Asst. Collector, Central Excise, Kakinada, the department moved the appellate Commissioner, who confirmed the order of the Asst. Collector, vide his order dated 1-11-1989. The matter was further carried by the Department before the CEGAT. At this stage it is relevant to notice the statement of facts appended to the form of appeal before the CEGAT. It reads:-