TMI Blog2005 (11) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... nd this Court in ITW Signode India Limited v. Collector of Central Excise reported in [2003 (11) TMI 114 - SUPREME COURT OF INDIA] upheld the constitutional validity of the Amending Act i.e. Finance Act, 2000 amending Section 11A of the Act. Resultantly the duty could be levied retrospective as well - Since the law laid down by this Court in Cotspun Limited's case (1999 (9) TMI 87 - SUPREME COURT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation list filed w.e.f. 1-3-1988, was finally approved on 13-6-1988 under the chapter heading claimed by the respondent-assessee i.e. Chapter Heading 73.26. 4.Appellant issued two show cause notices to the respondent-assessee in September, 1988 (covering the period 1-3-1988 to 22-6-1988) and November, 1988 (for the period 23-6-1988 to 31-8-1988) proposing reclassification under Heading 87.08 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 11A of the Act. Resultantly the duty could be levied retrospective as well. 7.Since the law laid down by this Court in Cotspun Limited's case (supra) is no longer a good law, the order passed by the Tribunal has to be set aside and accordingly we accept this appeal and set aside the order of the Tribunal. As the Tribunal did not decide the dispute on the merits, the case is remitted to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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