1997 (8) TMI 271

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..... DR, for the Respondent. [Order per : Justice U.L. Bhat, President]. - The common Appellant in these appeals, engaged in the manufacture of fruit drink viz. "SOMA" filed Classification List in 1988 suggesting classification under sub-heading No. 2001.10 on the basis of the 1988 Trade Advice stating that fruit pulp based non-aerated beverages will fall under Chapter 20 of the Tariff. On 17-4-1990 .....

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..... isfied with these orders, the assessee has preferred these appeals. 2. The Appellate Authority was undoubtedly justified in waiving the duty for the period prior to 19-3-1990 in terms of notification issued under Section 11-C of the Central Excise Act, 1944. The dispute raised in these appeals relates to the period prior to 16-5-1990, the date of the earlier of the two show cause notices. 3 .....

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