S. Kalyanam, Member (J).

E/Ref/Stay/131/89 E/Ref/32/89/MAS.

1. Shri Ramabadran, the learned counsel for the petitioners/applicants craves leave to withdraw the Reference Application and the Stay Petition filed thereunder and accordingly they are dismissed as withdrawn.

E/ROM/147/89/MAS.

2. Shri Ramabadran submitted that in the impugned order of the Tribunal dated 15-12-1988 the Tribunal has given a finding in para 7 holding that the approval of the classification given by the Assistant Collector by his order dated 3-7-1986 for the period 1-3-1986 to 28-1-1987 was challenged by the Department in review proceedings and the appellate authority in those proceedings took the view that the product would be classifiable under Heading 59.09 of the Central Excise Tariff which classification was not disputed by the manufacturer and that order of the Collector of Central Excise (Appeals) classifying the product under Tariff Heading 59.09 would be operative on and from 1-3-1986 covering the period from 1-3-1986 to 28-1-1987. It was contended that this finding would adversely affect the rights of the manufacturer with which the present petitioner is not concerned. So far as the present petit