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1988 (1) TMI 38 - SC - Central ExciseDifferential duty demand due to wrong classification - Held that:- In view of the fact that the Tribunal recognised that the appellant had set out all the details in the classification list and the revenue had assessed him under Tariff Item 68, the Tribunal came to the conclusion that there was no intention to evade payment of duty. Therefore, the Tribunal directed that the modification of the classification list could only be prospective and not retrospective. The Tribunal was just and right in doing. The Tribunal was also right in holding that in the absence of any proof of suppression of fact, Section 11 A of the said Act would not be applicable. The show cause notice raising a demand of duty was issued on 8th of September, 1980 and the Tribunal sustained the demand for the period 9th March, 1980 to 30th June, 1980 in respect of Items 3 to 7 and 9 to 14. Appeal dismissed.
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