2004 (11) TMI 146

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....J)]. - After examining the records and hearing both sides, we are of the view that the appeal itself should be disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal for final disposal. 2. The case involves a classification dispute. The department wants to classify the subject goods, namely, Satellite Receiver, Modulators, Channel Mixers, Feed Horn and ....

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....dispute is June to November, 1994. In such a case an order of the Board under Section 37B cannot have retrospective effect as held consistently by the Tribunal. One such decision cited by the appellants is Eswaran & Sons Engineers Ltd. v. CCE, Madras, 1999 (112) E.L.T. 1011 (Tribunal). Another decision cited by the appellants is the one rendered by us in Southern Switchgear Ltd. v. CCE, Chennai [2....