2002 (6) TMI 52

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....petitioners have challenged the validity of four show cause notices dated 2nd September, 1986, 17th August, 1987, 16th November, 1987 and 23rd May, 1988 wherein the Excise Authorities have purported to demand and recover the excise duty under the provision of Section 11A of the Central Excise Act, 1944 being the short levy on the goods cleared by the petitioners as per the approved price list duri....

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....on list. In our opinion, the issues raised in the petition are covered by the decision of the Apex Court in the case of Cotspun Ltd. In the instant case, in fact the petitioners had filed the original classification list by classifying their goods under Tariff Item 8707.00 and it is the Excise Authorities on verification of the facts came to the conclusion that the goods be classified under Tariff....