2004 (1) TMI 80

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.... which are as follows : (1)        Whether the amendment to Section 11A of the Central Excise Act, 1944 by Section 110 of the Finance Act, 2000 is a valid piece of legislation? (2)        Whether after the appellate authority had decided the appeal of the appellant herein and that having obtained finality, is it permissibl....

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....l be under Chapter 49 prior to 16-1-1989. Subsequently, the said circular was modified by another Circular dated 13-7-1989 holding that the classification of the goods in which the appellant dealt with, will be under Heading 39.20 as per decision of the Collectors' conference. Armed with this circular, the Department sent show cause notices to the appellant herein initiating proceedings under Sect....