2000 (6) TMI 446

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..... filed by the Revenue the issue involved is whether exemption under Notification No. 175/86 is available to the respondents, M/s. Ganga Electronics. 2. Dr. R. Baboo, learned DR, submitted that the respondents were manufacturing car cassette player affixed with brand name GANGA TKR and the Asstt. Commissioner disallowed them the exemption under Notification No. 175/86 in terms of para 7 of Noti .....

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..... uch para 7 of the notification will not be attracted. He also submitted that the classification list filed by them for the relevant period had been approved by allowing the exemption under Notification No. 175/86 and RT-12 Returns have also been assessed and as such no duty can be demanded from them. 4. We have considered the submissions of both the sides. We observe that the Revenue, in memoran .....

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..... ing duty shall be deemed to be for all purposes validly and effectively issued notwithstanding any approval, acceptance or assessment by any Central Excise Officer, during the period from 17-11-80 to the date on which the Finance Act, 2000 received assent of the President. In view of these provisions the demand for Central Excise duty can be validly made even after approval of the classification l .....

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