2000 (7) TMI 471

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....eo Narayan Singh, SDR, for the Respondent. [Order per : Lajja Ram, Member (T)]. -  These are two appeals filed by (1) M/s. Kamla Castings; and (2) M/s. Pyare Lal Rameshwar Prashad, being aggrieved with the common order-in-appeal dated 1-9-1994 passed by the Collector of Central Excise (Appeals), Allahabad. Both the appeals were heard together and are being disposed of by this common ord....

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....Jain, Advocate, submits that their classification lists had already been approved and the demand has been made without disturbing the approved classification lists. It was his submission that the matter was earlier covered by the Tribunal's decision which was confirmed by the Supreme Court in the case of CCE, Baroda v. Cotspun Ltd., 1999 (113) E.L.T. 353 (S.C.). He also submitted that as the appel....

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....the Finance Act, 2000 wherein the provisions have been given retrospective effect from 17-11-1980 and according to the amended provisions where any duty of excise has not been levied or paid or has been short paid or short levied etc., then on the basis of any approval, acceptance or assessment relating to the rate of duty etc., the duty could be demanded within the period laid down therein. 5.....