2000 (3) TMI 410

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....DR, for the Respondents. [Order per : S.S. Kang, Member (J)]. - The appellants filed this appeal against the order dated 2-1-1992 passed by the Collector of Central Excise (Appeals). 2. The brief facts of the case are that the appellants are engaged in the manufacture of M.S. Arc Electrodes. The appellants filed a classification list effective from 27-9-1989 claiming the benefit of N....

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....as issued on 17-5-1990 for change of rate of duty the demand cannot be made for the past period as the appellants were clearing the goods under the approved classification list. He relies upon the decision of the Hon'ble Supreme Court in the case of C.C.E. v. Cotspun Limited reported in 1999 (113) E.L.T. 353 (S.C.) and submits that in this case the Hon'ble Supreme Court held that levy of excise du....

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....in the notification. He submits that the Revenue is not denying the benefit of notification, but only asking for the rate of duty as mentioned in the notification. He, therefore, submits that the ratio of the decision of the Hon'ble Supreme Court in the case of Cotspun Ltd. (supra), relied upon by the appellants, is not applicable. He, therefore, prays that the appeal be dismissed. 5. Hear....

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....ing Rs. 15 lakhs but not exceeding Rs. 75 lakhs. 7. The notification also provided that the amount of duty payable on the specified excisable goods shall not be less than an amount calculated at the rate of 5%. 8. In the present matter the rate of duty leviable under tariff was 20% on the central excise goods manufactured by the appellants. As per Notification No. 175/86 the rate o....