2001 (6) TMI 546

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....Order per : V.K. Agrawal, Member (T)]. - The present appeal has been filed by the Revenue being aggrieved with the order passed by the Commissioner (Appeals) setting aside the demand of duty confirmed by the Assistant Commissioner against M/s. Saboo Engineers (P) Ltd. 2. When the matter was called, no one was present on behalf of the respondents nor there was any request for adjournment in....

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....he Id. DR has, in this connection, referred to Section 110 of the Finance Act, 2000 which provides that any notice issued under Section 11A of the Central Excise Act demanding duty shall be deemed to be and to always have been, for all purposes validly and effectively issued under that Section, notwithstanding any approval of the Classification List. In view of the provisions of Section 110 which ....