2000 (9) TMI 721

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....ain, SDR, for the Respondent. [Order per : K.K. Bhatia, Member (T)]. - Brief facts of the case are that the appellants M/s. Amba Steels are the manufacturers of Iron & Steel Products, namely M.S. Bars and angles etc. falling under sub-heading No. 7214.90 and 7216.90 respectively. They filed a classification list on 9-3-1994 indicating therein the basic duty of excise leviable on their produc....

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....ferential duty of Rs. 28,036 on them. 2. On Appeal, the Commissioner of Central Excise (Appeals) Ghaziabad vide his order dated 20-1-97 held that though the C.L. could be revised and amended but the same could not be done retrospectively. He accordingly rejected their Appeal. 3. We have heard Shri R. Katyar, ld. Advocate for the appellants and Shri H.K. Jain, ld. SDR for the Revenu....

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....ive date. As rightly contended by the appellants, it is not in dispute that they were eligible to exemption under Notification No. 1/93 in respect of the clearances made by them on 10-3-1994. It is well settled that when a demand is made on an assessee under Section 11A of the Central Excise Act, 1944 the entitlement of exemption under a particular notification available to him is taken into consi....