https://www.taxtmi.com/caselaws?id=115287 The Tribunal dismissed the appeal as it found that the reclassification under Heading 85.43 was proposed before the Board's order under Section 37B, and the Asstt. Commissioner's decision was based on this notice. The Tribunal held that the Board's order was not applied retrospectively, distinguishing it from the precedent in UMS Radio Factory Ltd. v. CCE, Coimbatore. Therefore, the appeal was rejected due to lack of merit, emphasizing the timing of the show cause notice, application of Trade Notice No. 189/94, interpretation of Section 37B, and the distinction from previous case law. en-us Thu, 02 Jun 2005 00:00:00 +0530 Fri, 25 May 2012 16:44:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115287 The Tribunal dismissed the appeal as it found that the reclassification under Heading 85.43 was proposed before the Board's order under Section 37B, and the Asstt. Commissioner's decision was based on this notice. The Tribunal held that the Board's order was not applied retrospectively, distinguishing it from the precedent in UMS Radio Factory Ltd. v. CCE, Coimbatore. Therefore, the appeal was rejected due to lack of merit, emphasizing the timing of the show cause notice, application of Trade Notice No. 189/94, interpretation of Section 37B, and the distinction from previous case law. Case-Laws Central Excise Thu, 02 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115287