2000 (1) TMI 47

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..... andages and surgical sutures for the period from 20th March, 1985 to 31st August, 1985 and 26th Mach, 1985 to 31st August, 1985 by issuance of a notice dated 16th September, 1985. 2. It is not in dispute that these goods were being cleared on the basis of classification which had earlier been done. It is this classification which was sought to be disputed by the Department and the impugned notice .....

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..... een approved, the respondent has sought to raise a demand by the impugned notice dated 16th September, 1985 in respect of an earlier period mentioned hereinabove and this, according to the aforesaid decision in Cotspun's case could not be done without issuance of show cause notice reclassifying the item and raising a demand prospectively. 'It was held in that case that it is only when the correctn .....

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