1997 (7) TMI 119

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....ed counsel for the appellant is that a trade notice No. 29 was issued by the Board on 5-11-1992 notifying the reclassification and it is this date i.e. 5-11-1992 which is material and the demand in the present case could not be from any prior date. It is urged that it is the power under Section 37B of the Central Excises and Salt Act which was exercised in the present case and, therefore, any argu....