9911796707
TMI Blog2000 (6) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... r (T)]. In this appeal M/s. Assotex Engineering Industries Ltd. have challenged the demand of Central Excise duty for the six months period prior to the date of issuance of show cause notice. 2. Shri M.S. Jagesha, learned Advocate submitted that the appellant M/s. Assotex Engineering Industries Ltd. are manufacturing certain products which were classified by them under heading 7308.90 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s as under: "Section 110. Validation of action taken under section 11A of Act 1 of 1944 (1) Any notice issued or served on any person under the provisions of section 11A of the Central Excise Act during the period commencing on and from the 17th day of November, 1980 and ending on the date on which the Finance Act, 2000 receives the assent of the President (hereinafter referred to as the said pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o have always been, for all purposes, as validly and effectively taken or done as if sub-section (1) had been in force at all material times and, accordingly, notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority,- (a) all duties of excise levied, assessed or collected during the period specified in sub-section (1) on any excisable goods un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if sub-section (1) had been in force at all material times. Explanation. - For the removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punishable as an offence which would not have been so punishable if this section had not come into force." He further mentioned that the provisions of this Section has been given retrospective effect and as such t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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