2000 (1) TMI 238

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.... Shri A.K. Jain, JDR, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal filed by M/s. Prabhu Darshan Industries is whether the demand for the past period can be issued in cases where classification lists have not been approved. 2.  Shri A.L. Mathur, learned Consultant, submitted that the appellants are manufacturing armature and commuta....

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....wo classification lists effective from 26-10-1987 and 3-3-1988 which were not approved by the Department and the show cause notice issued to change the classification claimed by the appellants in the classification list and as such, the ratio of the Cotspun case is not applicable. 4.  We have considered the submissions of both sides. The Collector (Appeals) while rejecting the appeals unde....