2000 (1) TMI 240

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..... Khaitan, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The respondents herein are engaged in the manufacture of Insulated wires and cables falling under Chapter 85 of the Schedule to the CETA 1985. On 29-2-1992, i.e. the date appointed for presentation of the Annual Budget for the year 1992, they applied for and obtained permission from Central Excise Author....

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....f duty comes into effect only from mid-night of 29-2-1992/1-3-1992 following the Tribunal's decision in the case of M/s. Indian Explosives reported in [1985 (20) E.L.T. 139] and he also held that the demand was not enforceable since it was not preceded by a show cause notice. Hence this appeal by the Revenue. 2. On hearing both the sides, we find that in a recent decision of the Tribunal i....