TMI Blog2006 (3) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... e Finance Act, 2000 - In that case the amendment to Section 11A effected by the Finance Act, 2000 was challenged. The amendment sought to create jurisdiction in the authorities to recover duties short levied despite the fact that classification had been approved by the Department during this period with retrospective effect from 17-11-1980. In other words, the basis of the principle enunciated in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule to the Central Excise and Salt Act, 1945 as it then stood. With effect from 1st March 1982 a new tariff item was introduced being tariff item 15A(I) to the Ist Schedule to the Act which specifically related to SCMC. However, despite the amendment of the Ist Schedule, the classification proposed by the respondent of the SCMC under tariff item 68 was accepted by the excise authorities on 23-5-19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the first issue. On the second issue the matter was remanded back to the excise authorities for redetermination of the accounts due taking into account the respondent's submission regarding the availability of the exemption notification. 4. The appellant has questioned the decision of the Tribunal only insofar as it pertained to first issue. According to the appellant the decision in Cotspun (s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section was rejected by this Court in the decision in ITW Signode India Ltd. (supra). 6. In that view of the matter the order of the Tribunal insofar as it quashed the demands of duty prior to the date of the issuance of the show cause notice on the basis of the decision in Cotspun must be set aside. However, if the respondent becomes liable to duty it will be open to the respondent to claim th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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