2000 (5) TMI 698 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, CALCUTTA rejected the Revenue's appeal against the Commissioner of Central Excise (Appeals) order. The demand raised in the RT-12 returns for November to December 1991 was set aside as it was made before the approval of the relevant Classification List by the appellants. The Commissioner (Appeals) decision was upheld as the assessments were provisional and a show cause notice had been subsequently issued.