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TMI Blog2012 (7) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... ted facts of the case are that the Respondent are engaged in the manufacture of goods falling under Chapter Sub-Heading Nos.8406.00 and 8479.00 of the Central Excise Tariff Act, 1985. The period involved in this case is from August, 1993 to December, 1993. The Respondent classified their goods as Governing System under Chapter Heading 84.79, vide the Classification List No.1/88-89 with effect from 01.03.1988. The Department issued a Show Cause Notice-cum-Demand Notice on 25.02.1994 by classifying the goods under 84.83. The lower Adjudicating Authority upheld the classification under 84.83 and confirmed the demand. The Respondent challenged the same before the Commissioner (Appeals). Learned Commissioner (Appeals) set aside the lower Adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was already approved. Therefore, the same cannot be re-opened. The contention is that on the issue, learned Commissioner (Appeals) in another case vide his Order-in-Appeal No.86/KOL-IV/11 dated 21.10.11 has allowed their appeal classifying the product under Chapter Heading 84.79. 6.1. We have perused the record and considered the submissions. Undisputedly, the Show Cause-cum-Demand Notice was issued within the normal period of six months prescribed under Section 11A of Central Excise Act, 1944 at the material time. Learned Commissioner while setting aside the lower Adjudicating Authority s Order, held as follows:- In view of the classification of the said goods approved under S.H.8479.00 in the Classification List No.1/88-89 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny action taken or anything done or purporting to have been taken or done under section 11A of the Central Excise Act at any time during the said period shall be deemed to be and to have always been, for all purposes, as validly and effectively taken or done as if sub-section (1) had been in force at all material times and, accordingly, notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, ---------------- 6.3. Further, the Hon ble Supreme Court in the case of ITW Signode India Ltd.(supra) at paras 54, 55 and 56 held as follows :- 54. Cotspun (supra) was decided when the matters relating to classification, approval thereof as also short-levy or upon detection of a mist ..... X X X X Extracts X X X X X X X X Extracts X X X X
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