( 1 ) THE petitioner is engaged in the manufacture of Pan Masala (Gutkha ). Earlier, the petitioner was classyfying this product under sub-heading No. 2404. 49 of the Schedule to the Central Excise Tariff Act, 1985 and was paying 16% basic excise duty and 24% special excise duty on the basis of an approved classification list. Subsequently, the petitioner, on receipt of a letter dated 31. 10. 2000, from the Central Excise Department, filed a fresh classification list and started clearing the aforesaid goods by classifying the same under heading No. 24. 04 and paid Central excise duty accordingly. A show cause notice dated 27. 11. 2001 was issued to the petitioner contending that in respect of the period prior to 28. 02. 2001, the said goods were classifiable under heading 2106. 00 and that the petitioner was liable to pay duty for the period upto 28. 02. 2001. The petitioner filed a reply to the said show cause notice and after considering such reply, the Deputy Commissioner of Central Excise passed an order-in-original No. 61/02 dated 17. 05. 2002 confirming the duty demanded.

( 2 ) THIS is the background leading to the main issue involved in this writ petit