2001 (1) TMI 581

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....nt. Shri S. Sudarsan, DR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  Both these appeals arise from common Order-in-Appeal Nos. 15 & 16/97 (M) (D), dated 28-6-1996. In the impugned order, it is noted that both the appellants are manufacturers of HDPE/PP woven circular/flat woven sacks classifiable under Chapter Heading 6301.00 of CETA. During the relevant period, th....

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....t judgment rendered in the case of H. M. Bags Manufactures v CCE - 1997 (94) E.L.T. 3 (S.C.), the only question remaining now to be considered is as to whether the demands can be confirmed for 6 months prior to the SCN even in cases of reclassification of the product. The Apex Court in the case of Cotspun Ltd. - 1999 (113) E.L.T. 353 held that it has to be only prospectively and demands in respect....