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Judgment
We have heard learned counsel for the Revenue (Appellant) and find that the order of the Tribunal is correct. Reliance has rightly been placed, given the facts, upon the judgment of this Court in Union of India (UOI) and Others Vs. Madhumilan Syntex Pvt. Ltd. and Another, .
Our attention has been drawn by learned counsel for the appellant to the judgment of this Court in AIR 1989 617 (SC) and it is submitted that a different view has been taken'lherein. We do not think so. The latter judgment only says that there is no estoppel against seeking to take a different view from that taken in an approved classification list. But that judgment does not say that a demand notice can be issued demanding duty on a basis other than that approved in the classification list without seeking to vary the classification list.
The appeals are dismissed.
No order as to costs.