2001 (8) TMI 1066

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....der per : Jeet Ram Kait, Member (T) (Oral)]. -  This is an appeal filed against the Order-in-Original No. 24/97, dated 9-4-97 of Commissioner of Central Excise, Madurai. The ld. Commissioner has held that proviso to Section 11A(1) cannot be invoked for the demand relating to the period 1-4-90 to 19-9-90 and he dropped proceedings relating to the said period. However, for both the periods fro....

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.... classification list which they had already got it approved from the Department, they had no intention to evade duty and there is no violation of any of the provisions of Central Excise Act/Rules. In this connection, the ld. Counsel has relied upon the judgment rendered in the case of Tamil Nadu Housing Board v. CCE, Madras reported in [1994 (74) E.L.T. 9 (S.C.)] and has requested that the order o....