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TMI Blog2000 (3) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... S.L. Peeran, Member (J)]. This appeal arises from Order-in-Appeal No. 196/90 (M) dated 27-6-90 passed by Commissioner (Appeals) confirming duty demand on revision of classification in respect of a product described as Speedometer Cable Assembly and Inner Outer Cable Assembly w.e.f. 1-3-86, as a result of budgetary changes. The item had been classified under Heading 90.29. However, the depa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner (Appeals) and proceeded to confirm the demands. 2. Ld. Advocate Shri Raghavan submits that the issue is no longer res integra and that the Apex Court by a Bench of 5 Hon ble Judges in the case of CCE v. Cotspun Ltd. as reported in 1999 (113) E.L.T. 353 (S.C.) have held that in cases where there is a changed view by revising the classification list which had already been approved, in s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dgment. However, the Commissioner (Appeals) going by the provisions of Section 11A as it stood held that 6 months levy prior to issue of show cause notice is confirmable. However, this matter was referred to a Larger Bench of the Apex Court and now that the Larger Bench has held that in a circumstance where there is a revision of classification by the Department, in such cases the confirmation of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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