2003 (9) TMI 588

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....e Appellant. Shri P.M. Rao, JDR, for the Respondent. [Order per : V. K. Agrawal, Member (T)]. - This is an application filed by M/s. Arvind Chemi Synthetics Pvt. Ltd. for waiver of pre-deposit of Central Excise duty amounting to Rs. 4,90,245/- 2. Shri V.N. Verma, ld. Advocate, submitted that the applicants manu-factures HDPE Strips of width not extending 5 mm, which were classifie....

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.... date of its notification or publication; and therefore Board's Circular, dated 24-9-92, issued under Section 37B reclassifying the goods is effective from 5-11-92 when the trade notices for the same were issued; that the Supreme Court, further, held that the effective date for raising the demand by the Revenue cannot be any date prior to 5-11-92. We also heard Shri P.M. Rao, ld. Departmental Repr....