GUEST KEEN WILLIAMS LTD Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) THE Stay Application is for stay of the impugned order pending appeal and since we propose to dispose of the appeal Itself today, the petition is dismissed.

(2.) The appeal is directed against the order of the Collector of Central Excise (Appeals), Madras, dated 31.8.1987. The appellant is absent and has addressed a communication that the appeal may be disposed of on the materials available on record.

(3.) WE are not able to accede to the plea of the appellant. Once the question relating to the correctness of the classification is at large in a is by way of an appeal before a competent appellate authority, the original order in regard to classification would get merged with the order of the appellate authority under the doctrine of merger and therefore the order of the appellate authority which has become final would come into operation on and from the date when the classification list was filed. In other words, it is the final order of Collector (Appeals) that correctly decides the question regarding classification and therefore, the erroneous order of the Assistant Collector wrongly classifying the product of the appellant which was set aside in appeal in a manner known to law cannot be given effect to when the same was superseded in appeal by an appellate order by a competent appellate authority. This position in law does not admit of any controversy. WE, therefore, hold that there is no substance in the appeal and the same is accordingly rejected.