2005 (11) TMI 72

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..... is is a statutory Appeal under Section 35L(b) of Central Excise Act, 1944 (for short 'the Act') against the final judgment and order bearing No. 72/2000-B, dated 13-1-2000 in Appeal No. E/276/90-B passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (hereinafter referred to as the 'Tribunal'). 3.The duty demand of Rs. 31,24,189.11 in the present case relates to the perio .....

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..... 6.The Legislature intervened and amended the provisions of Section 11A of the Act by Finance Act, 2000 with retrospective effect to take away the effect of the judgment of this Court in Cotspun Limited's case (supra). The amended Act was challenged and this Court in ITW Signode India Limited v. Collector of Central Excise reported in (2004) 3 SCC 48 upheld the constitutional validity of the Amendi .....

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