1The petitioner is a Public Limited Company manufacturing paper and paper boards. Under R.173-B of the Central Excise Rules, every assessee under the Central Excise Act has to furnish a list showing the full description of all excisable goods produced or manufactured by it, all other goods produced or manufactured by it and intended to be removed from his factory and all excisable goods already deposited or likely to be deposited from time to time without payment of duty in its warehouse. When once the list is so published, the proper officer conducts the necessary enquiries and may approve the list with such modifications as are considered necessary by him. The classification so made, in respect of the excisable goods manufactured by the petitioner company, by the Collector of Customs and Central Excise, was taken in appeal before the Appellate Collector of Central Excise, Madras, by the petitioner under S.35 of the Central Excise and Salt Act. The Appellate Authority by its order dated 19-2-1979 (Ext. P4) set aside the assessment orders in three cases and remanded them for adjudication by the Assistant Collector. When the matter went back, he passed a fresh order on 30-11-1979 (E