1997 (7) TMI 170

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....tive date from which the reclassification made becomes effective for the purpose of recovery of the duty. There is no controversy that the reclassification is effective prospectively as consistently held by this Court. The other aspect, however, is about the date from which, on reclassification, the duty can be recovered, i.e., whether it can be recovered by treating it as short levy under Section....

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....is not available for recovery of duty from a date prior to the date of proposal of reclassification. Same is the view taken recently by a 2-Judge Bench in Collector of Central Excise, New Delhi v. Bhiwani Textile Mills, 1996 (88) E.L.T. 639. However, the view taken by another 3-Judge Bench in Ballarpur appears to be contrary. It also appears that the earlier 3-Judge Bench decision in Indian Oxygen....