2006 (12) TMI 364

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..... ent. [Order per : S.L. Peeran, Member (J)]. This appeal arises from OIA No. 147/01-C.E., dated 16-8-01 classifying PCO Call Monitors under sub-heading 8470.00 to the Schedule to the Central Excise Tariff Act, 1985 with retrospective effect from 11/98. The proceedings were initiated passed on the Board Circular No. 54/1/99-CX, dated 5-4-99 classifying the item under the above noted sub- .....

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..... se of Atlanta Systems v. CCE Hyderabad [2004 (167) E.L.T. 179] has also set aside the demands as not sustainable based on subsequent Board Circular. 2. Heard learned JCDR who reiterated the departmental contentions. 3. On a careful consideration, it is seen that the assessments had been completed based on the Board Circular in question. Therefore, the subsequent revision of the view by the Boa .....

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