2009 (5) TMI 651

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.... Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The Revenue is in appeal against the order of the Commissioner of Central Excise (A) setting aside demand of Rs. 2,59,544/- confirmed against the assessees by the Assistant Commissioner, as a result of classification of fruit juice manufactured by the assessees under Chapter Heading 22.02, as against classificati....

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....hedule to the Central Excise Tariff Act, 1985 (5 of 1986) were liable to a higher rate of duty of excise than what was being levied at the rate applicable to heading No. 20.02 during the period commencing on the 28th March, 1988 and ending with the 19th March, 1990; Now, therefore, in exercise of the powers conferred by Section 11C of the Central Excises and Salt Act, 1944 (1 of 1944), the Centra....