1997 (6) TMI 83

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..... r the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. In the instant case the show cause notice-cum-demand dated 4-1-1988 was issued raising the demand of Rs. 11,435/- for the period 1-7-1987 and 15-11-1987. Show cause notice was issued of proposing to change the classification. In the circumstances whether demand can be raised from the date of show cause notice or from six month .....

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..... owing the earlier decision in the case of Union of India and Ors. v. Madhumilan Syntex Pvt. Ltd., reported in 1988 (35) E.L.T. 349, it was held that the demand can be raised from the date of show cause notice proposing revision of classification and not for earlier period. Respectfully, following the ratio of the decision of the Apex Court, we accept the contention of the party and in the result, .....

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