1980 (8) TMI 90 - CGOVT - Central Excise

Summary

The Government of India considered a revision application challenging a duty demand, ruling that Rule 10 applies and the goods fall under Item 68 of the Central Excise Tariff. The petitioners' argument about prior clearance without duty payment was rejected, as there is no estoppel against a taxing statute. The Assistant Collector is directed to examine the manufacturing process for classification. Time-barred demands were not upheld. The revision application was disposed of accordingly.