- (1.) In this appeal, we are concerned with the two questions which are as follows: (1) Whether the amendment to Section 11-A of the Central Excise act, 1944 by Section 110 of the Finance Act, 2000 is a valid piece of legislation (2) Whether after the Appellate Authority had decided the appeal of the appellant herein and that having obtained finality, it is permissible for the Department to issue a show-cause notice on the basis of a circular issued by the Board dated 5-5-1989 subsequently revised by the Board's circular dated 13-7-1989
(2.) So far as the first question is concerned, the same stands concluded by the decision of this Court in ITW Signode India Ltd. v. CCE.
(3.) As regards the second question, it is not disputed that although the appellant claimed NIL duty, however, it paid the duty under Tariff Item 39.23 in Chapter 39 of the Central Excise Tariff. The appellant herein being not satisfied with the assessment, filed an appeal before the Collector.;