2000 (6) TMI 446

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....spondent. [Order per : V.K. Agrawal, Member (T)]. -  In this appeal filed by the Revenue the issue involved is whether exemption under Notification No. 175/86 is available to the respondents, M/s. Ganga Electronics. 2. Dr. R. Baboo, learned DR, submitted that the respondents were manufacturing car cassette player affixed with brand name 'GANGA TKR' and the Asstt. Commissioner di....

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....esentative of the respondents, submitted that 'Ganga TKR' is their own brand name and as such para 7 of the notification will not be attracted. He also submitted that the classification list filed by them for the relevant period had been approved by allowing the exemption under Notification No. 175/86 and RT-12 Returns have also been assessed and as such no duty can be demanded from them. 4.&em....

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....y notice made on any person under the provisions of Section 11A of the Central Excise Act demanding duty shall be deemed to be for all purposes validly and effectively issued notwithstanding any approval, acceptance or assessment by any Central Excise Officer, during the period from 17-11-80 to the date on which the Finance Act, 2000 received assent of the President. In view of these provisions th....