2000 (1) TMI 238 - AT - Central Excise

Summary

The appeal by M/s. Prabhu Darshan Industries questioned the enforceability of demand for past period without approved classification lists. The Tribunal rejected the appeal as the classification lists were modified but not approved during the relevant period, making the demand unenforceable. The decision in the Cotspun case was deemed not applicable, and the appeal was dismissed as the approved classification list was not challenged.