1998 (12) TMI 276

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....s. Aruna Gupta, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - This a reference application arising from Final Order Nos. 2337 & 2338/97 which dealt with classification of the goods described as "High Voltage Test Transformers, Current Transformers, Capacitor Voltage Transformers and Balancing Transformers." The lower authority had held that the goods are assessable under ....

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....er the Tribunal was right in holding that the demand can be made under Section 11A of CESA, 1944 for the past period of six months even in the case where the classification list has been approved by the Department? 3. Learned Advocate submits that the aspect pertaining to the applicability of six months period of changed classification under Section 11A of the Central Excise and Salt Act, ....

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....emsp;Learned DR submits that the appeal pertains to classification and such a question is completely hit by the exclusion clause for reference under Section 35(G)(1) of the Act and, therefore, in the present case the matter cannot be referred. She further submits that even otherwise the issue itself stands covered by the Three Judge judgment of the Hon'ble Supreme Court as referred by the Tribunal....