Per Justice K. Sreedharan:

When the stay application came up for orders, we heard the ld. Counsel representing the appellants and the ld. DR in detail. After perusing the records, we are disposing of the appeal itself without passing any separate order on stay petitions.

2. The appellants manufactures ayurvedic medicines. In respect of three products namely 'Panchphool Tel', 'Ghrit Kumari Tel' and 'Himani Kalyan Tel' stated to be patent ayurvedic medicines, classification declaration was filed on 1.3.97 for inclusion under tariff sub-heading 3003.39. Without affording any opportunity of being heard on the said declaration, by a communication dated 1.7.97, the products were classified under tariff sub heading 3305.10. Against the said order approving the classification, appellants filed appeal before the Commissioner (Appeals) and said appeal is still pending. While so demand notice dated 12.8.97 was issued directing them to pay the excise duty amounting to Rs. 60,077.73. The demand notice issued by the Superintendent was challenged in appeal before the Commissioner. The Commissioner rejected the appeal on the ground that the letter of the Superintendent was not an appealable ord