2002 (6) TMI 275

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..... wa, Member (J)]. As per the facts on record the respondents filed a classification list effective from 1-3-86 claiming that cellophane waste is not covered by any heading or sub-heading of Central Excise Tariff. The Asstt. Commr. passed an order on 29-11-86 classifying the goods under sub-heading 3920.21. The respondents accordingly paid the duty under the said sub-heading. Subsequently anot .....

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..... suance of the show cause notice. Accordingly it was ordered that re-adjudication of the goods in question should be done by the Asstt. Commr. only for the prospective period i.e. w.e.f. 13-10-89, when the show cause notice was issued. 2. In de novo proceedings, the Asstt. Commr. passed the order holding the classification under Heading 39.15 effective from 13-10-89, in accordance with the order .....

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..... the provisions of Section 11A of the Act during the period commencing on end from 7th of November, 1980 and demanding duty of non-payment, short-payment etc., within a period of six months or five years, as the case may be from the relevant date shall be deemed to be and to always have been for the purpose, validly or effectively issued or served under that section, notwithstanding any approval o .....

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