ASSOTEX ENGINEERING INDUS. LTD Vs. COMMISSIONER. C. EX.

JUDGEMENT

(1.) IN this appeal M/s. Assotex Engineering Industries Ltd. have challenged the demand of Central Excise duty for the six months period prior to the date of issuance of show cause notice.

(2.) SHRI M.S. Jagesha, learned Advocate submitted that the appellant M/s. Assotex Engineering Industries Ltd. are manufacturing certain products which were classified by them under heading 7308.90 and 7413.90 of the Schedule to Central Excise Tariff Act, 1985. Their classification list was approved and subsequently a show cause notice was issued for classifying the product under Heading 84.83 of the Schedule to the Central Excise Tariff Act, 1985 and demanding differential duty. He placed the reliance on the decision of the Hon'ble Supreme Court in the case of Collector of Central Excise, Baroda v. Cotspun Limited, reported in 1999 (113) E.L.T. 353 (S.C.) in which it was held that the demand for differential duty can be made only from the date of issuance of show cause notice.

(3.) SHRI Ashok Kumar, learned Departmental Representative submitted that the effect of the decision in the case of Cotspun Limited (Supra) has been taken away by Section 110 of the Finance Act, 2000 which provides as under: