1999 (12) TMI 679

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....JDR, for the Respondent. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Consolidated Pneumatic Tools Co. (I) Ltd., the matter relates to the demand of duty from July, 1990 to Dec., 1990 under show cause notice dated 8-1-91. Among other grounds the appellants had pleaded before the appellate authority that their classification lists had already been approved by the Asstt. Co....

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....proceeding to deal with the matter on merits after hearing Shri Ashok Kumar, JDR. 3. We find that on limitation, the matter is covered by the Supreme Court's decision in the case of Cotspun reported in 1999 (113) E.L.T. 353 (S.C.) = 1999 (34) RLT 709 (S.C.). There is no dispute that the classification list had been approved. The appellate authority had not challenged this submission of the a....