1. Passed this sixteenth day of February, 1983.

2. Appellants filed Revision Application before the Government of India which under Sub-section (2) of Section 35P of the Central Excises & Salt Act, 1944 (hereinafter called the Act) as amended by the Finance Act, 1980 (No. 2 of 1980) stands transferred to the Tribunal for disposal, as if it were an appeal presented before it.

3. Appellants are manufacturers of the goods called "Jockey Pulley" and are holding Central Excise Licence for manufacturing the same. The Appellants submitted the Classification Lists from time to time and whenever required under Rule 173-B of the Central Excise Rules, 1944 (hereinafter called Rules) which were approved by the competent authority and the goods were classified under Tariff Item No. 68. The goods were also assessed accordingly on their monthly Return in Form RT-12 from time to time. It appears that as per Tariff Advice No. 14 of 1981, dated 6-2-81 issued by the Central Board of Excise & Customs, a clarification was made regarding the applicability of Tariff Item No. 49 ("Rolling Bearings") to "Top Rollers, centering sleeve inserts and bearing with extrude shape".

The Superintendent of Central Excise, Surendra Nagar, then for the period February 81 to 27-7-81 issued a Show Cause Notice dated 28-7-1981 to the Appellants to show cause to Asstt. Collector, Central Excise as to why the goods be not classified under Tariff Item No. 49 and duty and additional duty at the prescribed rates amounting to Rs. 2,51,908.97 be recovered from them. The appellants submitted reply to the Show Cause Notice and also made oral submissions before the Assistant Collector. The Assistant Collector, by his orders dated 12-1-1982, accepted the Appellants' explanation and dropped the Show Cause Notice.

4. Later, Shri B.V. Kumar, Collector of Central Excise, Ahmedabad purporting to act under Section 35A of the Act, proposed to review the orders of the Assistant Collector dated 12-1-1982 and issued a Show Cause Notice dated 24-3-1982 to the appellants. The Collector was prima facie of the view that Jockey Pulleys are known as bearings in Textile Trade Commercial Parlance." They are essentially Bearings as contemplated under Tariff Item No. 49 of the Central Excise Tariff. They are generally used in textile machinery as basic components and are generally replaced when they are disqualified for anti-friction as is done in the case of Ball or roller bearing. They serve the purpose of supporting an antifriction due to inbuilt provision of inner race and outer race in them. The appellants were required to show cause as to why the demand proposed by the Superintendent of Central Excise be not restored and confirmed. The appellants replied to the show cause notice and representatives of the appellants were heard by the Collector on 2-7-1982. The Collector passed order dated 3-7-1982 holding that the Jockey Pulleys are correctly classifiable under T.I. No. 49 of the Central Excise Tariff. Consequently, he confirmed the demand made by the Superintendent of Central Excise in the earlier Show Cause Notice. It appears that after the Collectors' order above mentioned the Supdt. of Central Excise besides the earlier demand of Rs. 2,51,908.97 also made demand for sums which as a result of the order became due subsequently. The appellants had received certain refunds; in respect of such refunds also Show Cause Notice for recovery of the refunds had been issued. The appellant, moved the High Court at Ahmedabad challenging the order passed by the Collector. It appears that the Hon'ble High Court by order in writ petition 6301/82 dated 23-9-1982 suggested to the Appellants to approach the then revisionary authority instead of approaching the High Court directly. The High Court while granting stay in respect of the past dues recorded 'that during the pendency of the revision the Department will not recover the past dues and the appellants will make the payment for the future dues under pr