1997 (7) TMI 170 - SC - Central Excise

Summary

The Supreme Court addressed the issue of the effective date for recovery of duty following reclassification. A Larger Bench was requested to hear the appeal due to conflicting views in previous decisions. Shri V. Sridharan and Shri Joseph Vellapally were appointed as amicus curiae. The papers were to be placed before the Hon'ble C.I.T. for further orders.