2000 (2) TMI 336

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....ndent. [Order per: C.N.B. Nair, Member (T)]. - This is an appeal of 1993. When the matter was last posted to 13-12-1999 the appellant had sought adjournment on health ground of their Consultant. For the hearing for today, notice had been sent on 27-12-1999. However, no one has appeared to represent the appellant. The matter being very old, we do not consider it proper to adjourn the case fur....

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....the budget. Therefore, we undertake to pay SED @ 10% w.e.f. 25-7-1991 and to that extent our classification lists nos. 114/86 w.e.f. 28-2- 1986, 2-3-1988, 58/88-89 w.e.f. 10-6-1988, 37/89-90 w.e.f. 28-8-1989, 44/89-90 w.e.f. 10-11-1989, 57/89-90 w.e.f. 9-2-1990, 91/89-90 w.ef. 9-2-1990, 65/90-91 w.e.f. 1-5-1991, 27/91-92 w.e.f. 24-5-1991, 115/86 w.e.f. 28-2-1986 and 44/89-90 w.e.f. 10-11-1989, may....

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....ted that the adjudicating authority has correctly invoked the extended period and demanded the duty. 5. The letter dated 30th July, 1991 of the appellant stated that special excise duty has been enhanced from 5% to 10% in the Budget and there is no other change. They had specifically stated that their classification lists may be deemed to have been amended w.e.f. 27-5-1991 in respect of sp....

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.... and that they were not filing any fresh classification lists, it cannot also be alleged that the clearances had taken place without filing classification lists in violation of central excise rules. The clearances had taken place according to approved classification lists. In the Cotspun case the Supreme Court has held that where assessments are according to approved classification lists, demand o....