2000 (8) TMI 400

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.... for the Respondents. [Order per : S.L. Peeran, Member (J)]. - Revenue has filed this reference application against final order No. 78/99, dated 8-1-1999 wherein the Tribunal confirmed the Commissioner (Appeals) order by following the ratio of the Tribunal judgments as noted below : - M/s. Lakshmi Packaging Ltd. v. CCE, Coimbatore - 1998 (98) E.L.T. 91 (T) Sonia Engineering Works v. Co....

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....97, dated 24-11-1997 in pursuance to the Show-cause Notice in O.R. No. 266/96-Adjn., dated 19-11-1996 is legal or not; (ii) Since the provisions of Section 11A for demand of duty will always have retrospective effect for the period of six months or five years depending on the facts and circumstances of the case, invoking the provisions of Sections 11AB and 11AC of Central Excise Act, 1944, in a....