1994 (6) TMI 102

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nts. Shri S.K. Sharma, JDR, for the Respondents [Order per : P.C. Jain, Member (T)]. -  Ms. Archana Wadhwa, ld. advocates prays for waiver of pre-deposit of Rs. 3,09,855.92 and Rs. 6,75,820/- demanded as duty for the periods 1-3-1988 to 31-12-1988 and July, 1991 to January, 1992 respectively Ld. advocate giving brief background of the case submits that the demand has arisen on accoun....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lector (Appeals) who upheld the order of the Collector (Appeals) dated 24-11-1989 which was against the Revenue and, therefore, the classification under Tariff Heading 8517 as held by the Assistant Collector and confirmed by the Collector (Appeals) by his order dated 24-11-1989 hold the field. She also submits that on one of the show cause notices leading to an impugned order before us, the Assist....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the impugned orders before the Tribunal. According to her, the settled principle of law is that any change in classification takes effect prospectively and should not act retrospectively. She argues that the entire demand of duty for the two periods falling before 18-6-1992 is, therefore, not sustainable. In the aforesaid facts and circumstances, she prays for allowing the stay petition unconditio....