2000 (9) TMI 769

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..... t. [Order per : Archana Wadhwa, Member (J)]. Shri P.R. Biswas, ld. Consultant, appearing for the appellants, draws our attention to the impugned order passed by the Commissioner of Central Excise, BBSR-II vide which the demand of duty of Rs. 23,12,136/- raised vide show cause notice dated 1-5-98, has been dropped as barred by limitation. However, he submits that though the demand of duty .....

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..... of the goods in question which also no longer survives because of the same rate of duty under both the headings. As regards the dispute in future, we observe that whenever there is a change under in law, the assessee is required to file a fresh classification list with the proper officer who would then decide the same in accordance with law as applicable at that point of time. Both the appeals ar .....

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