1996 (12) TMI 57

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..... r Entry 15A(2) of the Central Excise Tariff upto 13-12-1980. Thereafter, the classification underwent a change and the duty was charged under Entry 68 with effect from 1-1-1981. Duty has been paid under that Entry upto 28-12-1981. A Tariff Advice No. 123/81, dated 16-11-1981 came to be communicated on 28-12-1981 stating that the product was classifiable under Entry 15A(2). A show cause notice was, .....

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