Order
1. This appeal against the order of the Central Excise and Gold (Control) Appellate Tribunal covers two aspects.
2. The aspect of classification is covered against the respondents, it is fairly stated, by the decision of this Court in CCE v. Rajasthan Spg. and Wvg. Mills Ltd. 1993 Supp (1) SCC 420 (2) To that extent, the order of the Tribunal must be upheld.
3. The other aspect is of the demand for duty. The demand was made on 17-3-1980. The clearances were made from 26-7-1979 to 24-1-1980. There was no proposal for modification of the classification for this period. It was only on 25-1-1980, that the proposal was mooted. The decision of this Court in Union of India v. Madhumilan Syntex (P) Ltd. (1988) 3 SCC 348, (1988) 35 ELT 349 covers the case against the appellant.
4. The result is that although the appellant succeeds on the aspect of classification, he shall not be able to enforce the demand made by the said notice. The appeal is allowed to the aforesaid extent. There shall be no order as to costs.