https://www.taxtmi.com/caselaws?id=102510 The case involved a dispute over the classification of goods under the Central Excise Tariff. The Asstt. Commissioner initially classified the goods under sub-heading 3920.21, but a subsequent order classified them under Heading 39.15 from 1-3-1986. A corrigendum retroactively classified the goods from 1-3-86 based on the Finance Bill, 2000. The Tribunal held that the corrigendum exceeded its directions and did not override its order, leading to the Commissioner (Appeals) setting it aside. As the Tribunal's order was final and unchallenged, the corrigendum's retroactive classification was deemed invalid, resulting in the Revenue's appeal being rejected. en-us Tue, 25 Jun 2002 00:00:00 +0530 Wed, 15 Feb 2012 11:42:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102510 The case involved a dispute over the classification of goods under the Central Excise Tariff. The Asstt. Commissioner initially classified the goods under sub-heading 3920.21, but a subsequent order classified them under Heading 39.15 from 1-3-1986. A corrigendum retroactively classified the goods from 1-3-86 based on the Finance Bill, 2000. The Tribunal held that the corrigendum exceeded its directions and did not override its order, leading to the Commissioner (Appeals) setting it aside. As the Tribunal's order was final and unchallenged, the corrigendum's retroactive classification was deemed invalid, resulting in the Revenue's appeal being rejected. Case-Laws Central Excise Tue, 25 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102510