JUDGMENT

Shah, J.-The questions which were considered by the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi (hereinafter referred to as CEGAT ) in Final Order No.1467/99-B dated 5.1.2000 arising out of Appeal No.E/3646/1990(B), were - whether, as the clearances in issue were effected against approved classification lists, the demand was sustainable in view of the law laid down by the Constitution Bench of this Court in Collector of Central Excise, Baroda v. Cotspun Limited [1999 (113) ELT 353] and whether there was any ground for invoking first proviso to sub-section (1) of Section 11A of the Central Excise Act, 1944 (hereinafter referred to as the Act )?

2. In these appeals, first question which requires decision is - what is the effect of following amendments in Section 11A of the Central Excise Act, 1994 which came into force w.e.f. 17.11.1980 by the Finance Act, 2000 (10 of 2000).

3. The relevant part of unamended Section 11A was as under:-

"Section 11A. - Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded.-(1) When any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously r