2005 (2) TMI 727

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....Appellant. Shri N.V.B. Nair, JDR, for the Respondent. [Order per : T. Anjaneyulu, Member (J)]. - This is an appeal filed by the assessee against the impugned Order-in-Appeal dated 24-10-2000 passed by the Commissioner of Central Excise & Customs (Appeals), Vadodara, who has confirmed the Order-in-Original passed by the Assistant Commissioner in respect of classification of goods "Relays" ....

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....ng 8530.00 of the First Schedule to the said Tariff Act. 4.Now the appellants have opted for the provisions of Modvat Scheme. Prior to 15-7-98, the appellants have classified the product under CH/SH No. 8608.00, attracting duty @ 15%. This classification was verified from time to time by the proper Officer. The appellants, w.e.f. 15-7-98, had revised the classification list showing the reason f....

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....the assessee to give reasons as to why the classification should not be changed?  7.In view of the decision in the case of M/s. Toshniwal Instruments (India) Ltd. v. CCE, Pune, reported in 1999 (109) E.L.T. 464 (Tribunal) and in the case of M/s. Studds Ltd. v. CCE, Delhi-II, reported in 2002 (140) E.L.T. 511 (Tri.-Del.), it is to be held that the demand is time-barred. 8.In the aforesai....