9911796707
TMI Blog2000 (2) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... eal of 1993. When the matter was last posted to 13-12-1999 the appellant had sought adjournment on health ground of their Consultant. For the hearing for today, notice had been sent on 27-12-1999. However, no one has appeared to represent the appellant. The matter being very old, we do not consider it proper to adjourn the case further. Accordingly, the appeal is being disposed of after hearing th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at extent our classification lists nos. 114/86 w.e.f. 28-2- 1986, 2-3-1988, 58/88-89 w.e.f. 10-6-1988, 37/89-90 w.e.f. 28-8-1989, 44/89-90 w.e.f. 10-11-1989, 57/89-90 w.e.f. 9-2-1990, 91/89-90 w.ef. 9-2-1990, 65/90-91 w.e.f. 1-5-1991, 27/91-92 w.e.f. 24-5-1991, 115/86 w.e.f. 28-2-1986 and 44/89-90 w.e.f. 10-11-1989, may be deemed to have been amended from 25-7-1991. In view of this undertaking a f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the duty. 5. The letter dated 30th July, 1991 of the appellant stated that special excise duty has been enhanced from 5% to 10% in the Budget and there is no other change. They had specifically stated that their classification lists may be deemed to have been amended w.e.f. 27-5-1991 in respect of special excise duty. They had also stated that they are not filing a fresh C.L. Thus, the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearances had taken place without filing classification lists in violation of central excise rules. The clearances had taken place according to approved classification lists. In the Cotspun case the Supreme Court has held that where assessments are according to approved classification lists, demand of duty cannot be made for any period prior to issue of show cause notice. In the present case, re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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