2002 (6) TMI 52

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..... 87, 16th November, 1987 and 23rd May, 1988 wherein the Excise Authorities have purported to demand and recover the excise duty under the provision of Section 11A of the Central Excise Act, 1944 being the short levy on the goods cleared by the petitioners as per the approved price list during the periods as more particularly set out in each of the show cause notices. 2. The facts relevant for the .....

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..... ase of Cotspun Ltd. In the instant case, in fact the petitioners had filed the original classification list by classifying their goods under Tariff Item 8707.00 and it is the Excise Authorities on verification of the facts came to the conclusion that the goods be classified under Tariff Item 8707.00. Accordingly, revised price list was filed and the same was approved under Tariff item 8704.00. As .....

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