TMI Blog2004 (2) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... der per : K.D. Mankar, Member (T)]. In the instant appeal the appellants have challenged the order-in-appeal passed by the Commissioner (Appeals) whereunder the order passed by the Assistant Commissioner was confirmed. The Assistant Commissioner confirmed the demand of Rs. 62,61,218.76 and imposed a penalty of Rs. 1,00,000/- referring to order-in-original No. 65/87, dated 21-9-87 of the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e change in classification can be only prospective and can not be applied for the past period (6 months or 5 years as the case may be in terms of provisions contended in Section 11A). 3. The main facts need to be recalled. The appellants claimed classification of Carcass under Heading No. 54.08. The classification was held by the departmental authorities under Heading No. 59.09. CEGAT vide the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Honourable Supreme Court. 5. Heard both sides. 5.1 The appellants have placed reliance on CEGAT judgments in the case of (1) LML Ltd. v. CCE, Kanpur reported in 2003 (162) E.L.T. 719 (T) = 2003 (57) RLT 517 (CEGAT), (2) Commissioner of Central Excise, Calcutta-IV v. Kesoram Rayon reported in 2002 (145) E.L.T. 561 (Tri. - Kolkata). In the context of provisions of Section 112 of Financ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all duties of excise levied, assessed or collected shall be deemed to be validly levied, assessed or collected (b) no suit or other proceedings shall be maintained or continued for the refund of and no enforcement shall be made by any court of any decree or order directing the refund of any such duties which have been collected (c) recovery shall be made of all such duties which have not been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stage. 8. We also note that Section 110 of the Finance Act, 2000, does not contain any overriding provision to the effect that recoveries shall be effected, notwithstanding anything contained in Section 11A. Therefore for effecting recoveries, even in terms of Section 110 of Finance Act, 2000, the mandate contained in Section 11A has to be followed. 9. In view of the above discussions, we hold ..... X X X X Extracts X X X X X X X X Extracts X X X X
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