TaxTMI 
TaxTMI 
2001 (8) TMI 1066
X X X X Extracts X X X X
X X X X Extracts X X X X
....handran, DR, for the Respondent. [Order 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ich was assessed and finalised based on the 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... relating to the period 1-4-90 to 19-9-90 and since for the remaining period i.e. from 1-4-90 to 19-9-90 and 1-4-91 to 10-9-91, the classification list was filed and got approved by the Department and since RT-12 returns have been finalised and since they had paid the duty immediately when the Show Cause Notice was issued to them, there is no violation and they have not committed offence of the na....