2005 (6) TMI 301

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.... the Appellant. Shri D.N. Choudhary, DR, for the Respondent. [Order per : K.C. Mamgain Member (T)]. - The appellants are manufacturer of Wide Band Line Amplifier and classified the said product under Heading 85.29 of the Central Excise Tariff Act. The Department issued show cause notice to them proposing to classify the same under Heading 85.43 and the adjudicating authority accordingly c....

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....issued under Section 37B of the Central Excise Act. He, therefore, pleaded that the Trade Notice will be applicable from the date of the order of the Board and not retrospectively. He relied upon the decision of the Tribunal in the case of UMS Radio Factory Ltd. v. CCE, Coimbatore, 2005 (180) E.L.T. 169. 3. Shri D.N. Choudhary, learned SDR, pleaded that, in this case, show cause notice was....

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.... the show cause notice proposing to classify the goods under Heading 85.43 was issued to the appellants much before the issuance of the Board's order under Section 37B. The Asstt. Commissioner confirmed the classification under Heading 85.43 and the demands for the differential duty. Since the decision of the Asstt. Commissioner is based on the show cause notice issued to the appellants and subseq....