1997 (7) TMI 119

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..... earned counsel for the appellant is that a trade notice No. 29 was issued by the Board on 5-11-1992 notifying the reclassification and it is this date i.e. 5-11-1992 which is material and the demand in the present case could not be from any prior date. It is urged that it is the power under Section 37B of the Central Excises and Salt Act which was exercised in the present case and, therefore, any .....

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..... nt has, therefore, to be accepted. 3. We are informed that the duty has already been paid by the appellant. That being so, the discipline of amended Section 11B has to be followed for claiming the refund and it is for the appellant to show that the duty has not been passed on to the consumers to sustain its claim for refund. 4. Consequently, these appeals are allowed in the above terms and t .....

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