2000 (2) TMI 674 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai rejected the Revenue's appeal regarding short-levy for 6 months, confirming goods classification under 2901.90 and denying benefit of notification No. 30/89. The Tribunal upheld the Commissioner's decision that demands cannot be confirmed retrospectively for 6 months based on approved classification list, citing a Supreme Court judgment. The appeal was dismissed.