9911796707
TMI Blog2000 (8) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... ame under sub-heading No. 8302.00 of the Central Excise Tariff. The appellants accepted the classification of the goods in question under sub-heading No. 8302.00 of the Central Excise Tariff w.e.f. 1-4-1991 but for the period 1-4-1990 to 31-3-1991, to which the present proceedings relate, they pleaded that their classification lists had been approved by the Deptt. under sub-heading No. 8302.00. They had not collected the higher duty from their customers and they should not be asked to pay the differential central excise duty of 5% Adv. as demanded in the present three show cause notices dated 29-10-1990, 7-4-1991 and 19-7-1991. The Collector of Central Excise (Appeals), Allahabad had held that the differential central excise duty could be d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2-1991 and not retrospectively. On classification, it is also seen that besides the Board's Circular dated 27-2-1991, referred to above, the matter is covered against the appellants by the Madurai Collectorate Trade Notice No. 39/91 dated 5-4-1991 appearing at page T-20 of 1991 (53) E.L.T. The plea of the appellants is that the demand for the earlier period from 1-4-1990 to 31-3-1991 was not proper. The Collector of Central Excise (Appeals), Allahabad had recorded in para 6 of the Order-in-Appeal as under:- "They have said that they had started paying duty after March, 1991 under Chapter sub-heading No. 8302.00 but they should not be forced to pay differential duty for the past period i.e. April, 1990 to March, 1991 to which the show cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 11A of the Act. "(a) In the opening portion for the words 'erroneously refunded', the words 'erroneously refund, whether or not such non-levy or non-payment, short levy or short payment or erroneous refund, as the case may be, was on the basis of any approval, acceptance or assessment relating to the rate of duty on or valuation of excisable goods under any other provisions of this Act or the Rules made thereunder" shall be substituted and shall be deemed to have been substituted and on and from the 17th day of November, 1980." The show cause notices issued even after the approval of the classification or price lists, whether within the normal period or extended period, had been made valid for the past period. Action taken under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... standing 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 under the Central Excise Act, shall be deemed to be and shall be deemed to always have been, as validly levied, assessed or collected as if sub-section (1) had been in force at all material times; (b) no suit or other proceedings shall be maintained or continued in any court, tribunal or other authority for the refund of, and no enforcement shall be made by any court of any decree or order directing the refund of any such duties of excise which have been collected and which would have been validly collected ..... X X X X Extracts X X X X X X X X Extracts X X X X
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