2001 (1) TMI 581

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..... [Order per : S.L. Peeran, Member (J)]. Both these appeals arise from common Order-in-Appeal Nos. 15 16/97 (M) (D), dated 28-6-1996. In the impugned order, it is noted that both the appellants are manufacturers of HDPE/PP woven circular/flat woven sacks classifiable under Chapter Heading 6301.00 of CETA. During the relevant period, the Board issued an order under Section 37B directing .....

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..... ctures v CCE - 1997 (94) E.L.T. 3 (S.C.), the only question remaining now to be considered is as to whether the demands can be confirmed for 6 months prior to the SCN even in cases of reclassification of the product. The Apex Court in the case of Cotspun Ltd. - 1999 (113) E.L.T. 353 held that it has to be only prospectively and demands in respect of reclassification of goods cannot be raised for s .....

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..... product. This findings has been recorded in the light of the Apex Court judgment rendered in the case of Formica India Division v CCE - 1995 (77) E.L.T. 511 as the Revenue is not aggrieved with this grant of Modvat credit and the order re-determining the duty therefore, we are not inclined to disturb this portion of the order. There is no other ground requiring reconsideration and as the main grou .....

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