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TMI Blog2006 (7) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... ' under SH 3305.99 of the CETA Schedule. Accordingly, duty was demanded from the assessee. The first appellate authority upheld the classification, but held, in view of the Board's Circular No. 333/49/97-CX., dated 10-9-97, that no demand of duty could be raised on the assessee for the period prior to 10-9-97. Accordingly, the appellate authority restricted the demand of duty to the period from 10-9-97. In these appeals, it is contended that, once the reclassification of the goods under SH 3305.99 is confirmed w.e.f 10-9-97, duty can be demanded for a period of 6 months prior to the said date, by virtue of the provisions of Section 11A of the Central Excise Act. Ld. SDR has drawn support to this contention from the Supreme Court's judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd themselves under SH 3003.30 under Section 37B of the Central Excise Act and such classification held the ground till it was revised under the Board's circular dated 1-9-1997. This claim is based on letter dated 14-9-1993 issued by the Board to the Collector of Customs and Central Excise, Tiruchirapalli, which reads as under: "Shri S. Manickavasagam Collector Office o the Collector of Customs & Central Excise 4-A Dindigul Road Tiruchirapalli 620 001. Sub: Central Excise - Classification Dispute M/s. New Meera Herbal Shikakai powder-M/s. M.K. Herbals Private Ltd., Pondicherry. Sir, Please refer to the correspondence resting with your letter no.IV/4/41 /92- VC dated 17-5-93 on the above subject. The Board has accepted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; (ARVIND SINGH) Deputy Secretary to the Govt. of India & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rders, instructions and directions to the Central Excise Officers as it may deem fit, and such officers and all other persons employed in the execution of this Act shall observe and follow such orders, instructions and directions of the said Board: Provided that no such orders. instructions or directions shall be issued - (a) so as to require' any Central Excise Officer to make a particular assessment or to dispose of a particular case in a particular manner; or (b) so as to interfere with the discretion of the Commissioner of Central Excise (Appeals) in the exercise of his appellate functions." &nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rms of the revised classification (SH 3305.99) retrospectively. This issue is no longer res integra inasmuch as it was held by the Supreme Court in the case of ITW Signode India Ltd. (supra) that it was open to the department to raise such demand of duty under Section 11A of the Central Excise Act as amended by the Finance Act, 2000. Section 110 of the Finance Act. 2000, validating demand notices issued under Section 11A ibid from 17-11-1980 to the date on which the Finance Act came into force, notwithstanding any approval, acceptance or assessment relating to the rate of duty on, or value of, the excisable goods by any Central Excise officer under any provision of the Central Excise Act or the Rules made thereunder, was upheld by the Supre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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