2000 (3) TMI 787

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..... Kannan, DR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  This appeal arises from Order-in-Appeal No. 196/90 (M) dated 27-6-90 passed by Commissioner (Appeals) confirming duty demand on revision of classification in respect of a product described as Speedometer Cable Assembly and Inner & Outer Cable Assembly w.e.f. 1-3-86, as a result of budgetary changes. The item had....

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....udgments. However, the same were not accepted by the Commissioner (Appeals) and proceeded to confirm the demands. 2. Ld. Advocate Shri Raghavan submits that the issue is no longer res integra and that the Apex Court by a Bench of 5 Hon'ble Judges in the case of CCE v. Cotspun Ltd. as reported in 1999 (113) E.L.T. 353 (S.C.) have held that in cases where there is a changed view by revising ....

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....f show cause notice. In this regard they had relied on large number of judgment. However, the Commissioner (Appeals) going by the provisions of Section 11A as it stood held that 6 months levy prior to issue of show cause notice is confirmable. However, this matter was referred to a Larger Bench of the Apex Court and now that the Larger Bench has held that in a circumstance where there is a revisio....