9911796707
TMI Blog2000 (3) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... Order per : S.L. Peeran, Member (J)]. - This appeal arises from Order-in-Appeal No. 196/90 (M) dated 27-6-90 passed by Commissioner (Appeals) confirming duty demand on revision of classification in respect of a product described as Speedometer Cable Assembly and Inner & Outer Cable Assembly w.e.f. 1-3-86, as a result of budgetary changes. The item had been classified under Heading 90.29. Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epted by the Commissioner (Appeals) and proceeded to confirm the demands. 2. Ld. Advocate Shri Raghavan submits that the issue is no longer res integra and that the Apex Court by a Bench of 5 Hon'ble Judges in the case of CCE v. Cotspun Ltd. as reported in 1999 (113) E.L.T. 353 (S.C.) have held that in cases where there is a changed view by revising the classification list which had already ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elied on large number of judgment. However, the Commissioner (Appeals) going by the provisions of Section 11A as it stood held that 6 months levy prior to issue of show cause notice is confirmable. However, this matter was referred to a Larger Bench of the Apex Court and now that the Larger Bench has held that in a circumstance where there is a revision of classification by the Department, in such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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