Harish Chander, Member (J)

1. The Collector of Central Excise, Rajkot has filed an appeal being aggrieved from Order-in-Appeal No. E-l1460-1461/AHD-76-77/83 dated 30th August, 1983 passed by the Collector of Central Excise (Appeals), Bombay.

2. Briefly the facts of the case are that the assessee manufactures 'Adhesive Plaster B.P.C.' and declared the same as non-excisable in classification list dated 8-12-1970 which was approved on 19-12-1971 by the then Assistant Collector of Central Excise, Jamnagar. While filing the classification list dated 2nd January, 1983 the same product was also declared as non-excisable by the assessee but the Assistant Collector, Central Excise, Jamnagar approved the same under Item No. 60 of Central Excise Tariff as Adhesive Tapes all sorts. The assessee had filed an appeal before the Collector of Central Excise (Appeals), Bombay and the said case was remanded back for denovo adjudication. Meanwhile the said manufacturer had also challenged the said classification before Honourable Civil Judge, Rajkot by filing Civil, Suit which was dismissed in January, 1976. Thereafter, the Superintendent, Central Excise Rajkot issued two Show Cause Notices for rec