2004 (8) TMI 126

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..... the impugned order the Commissioner (Appeals) held that the "MILKAFE" manufactured by the respondent is classifiable under Heading 2107.91 of Central Excise Tariff. The Commissioner (Appeals) also held that under the present show cause notice no demand can be confirmed in respect of the differential duty, as no show cause notice was issued under Section 11A of Central Excise Act for recovery of t .....

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..... n question to be classified under Heading 2101.10 of Central Excise Tariff. 3. In respect of demand, we find that in the show cause notice dated 31-7-1989 vide which the Revenue wants to re-classify the goods under Heading 2107.91 of the Central Excise Tariff there was no demand under Section 11A of Central Excise Act. The show cause notice was only in respect of the classification of the goods. .....

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