COLLECTOR OF CENTRAL EXCISE, AURANGABAD vs M/S. BCL FORGINGS LTD. — C.A. No. 4352/2000

The Supreme Court allowed the Collector's appeal on November 10, 2005, setting aside the Tribunal's order that had rejected a duty demand of Rs. 31,24,189.11 for the period March-August 1988. The Tribunal had relied on the Cotspun Limited precedent to hold that duty demands must be prospective when goods are cleared based on an approved classification list; however, the Court found this law no longer valid after the Finance Act 2000 amended Section 11-A retroactively and the ITW Signode judgment upheld its constitutionality. The case was remitted to the Tribunal for a fresh decision on merits, with each party bearing its own costs. This case analysis is maintained by casestatus.in based on publicly available court records.