2004 (2) TMI 515

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....he Respondent. [Order per : K.D. Mankar, Member (T)]. -  In the instant appeal the appellants have challenged the order-in-appeal passed by the Commissioner (Appeals) whereunder the order passed by the Assistant Commissioner was confirmed. The Assistant Commissioner confirmed the demand of Rs. 62,61,218.76 and imposed a penalty of Rs. 1,00,000/- referring to order-in-original No. 65/87, dat....

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....herein it was held that the change in classification can be only prospective and can not be applied for the past period (6 months or 5 years as the case may be in terms of provisions contended in Section 11A). 3. The main facts need to be recalled. The appellants claimed classification of "Carcass" under Heading No. 54.08. The classification was held by the departmental authorities under Hea....

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....horities to reopen the issue settled by the Honourable Supreme Court. 5. Heard both sides. 5.1 The appellants have placed reliance on CEGAT judgments in the case of (1) LML Ltd. v. CCE, Kanpur reported in 2003 (162) E.L.T. 719 (T) = 2003 (57) RLT 517 (CEGAT), (2) Commissioner of Central Excise, Calcutta-IV v. Kesoram Rayon reported in 2002 (145) E.L.T. 561 (Tri. - Kolkata). In the cont....

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.... court, tribunal or other authority, - (a) all duties of excise levied,  assessed or collected shall be deemed to be validly levied, assessed or collected (b) no suit or other proceedings shall be maintained or continued for the refund of and no enforcement shall be made by any court of any decree or order directing the refund of any such duties which have been collected (c)&emsp....