2004 (11) TMI 146

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..... ng the records and hearing both sides, we are of the view that the appeal itself should be disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal for final disposal. 2. The case involves a classification dispute. The department wants to classify the subject goods, namely, Satellite Receiver, Modulators, Channel Mixers, Feed Horn and Power Divider under C .....

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..... ember, 1994. In such a case an order of the Board under Section 37B cannot have retrospective effect as held consistently by the Tribunal. One such decision cited by the appellants is Eswaran Sons Engineers Ltd. v. CCE, Madras, 1999 (112) E.L.T. 1011 (Tribunal). Another decision cited by the appellants is the one rendered by us in Southern Switchgear Ltd. v. CCE, Chennai [2003 (155) E.L.T. 145 ( .....

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