1997 (6) TMI 83 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, New Delhi, in 1997 (6) TMI 83, involved a demand of Rs. 11,435 for a specific period. The issue was whether the demand could be raised from the date of the show cause notice or six months prior. The appellants did not appear, but the case was decided based on the latest Supreme Court decision, ruling that the demand can only be raised from the date of the show cause notice proposing revision of classification. As a result, the appeal was allowed.