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TMI Blog1986 (11) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification. 141/79 and whether Ayurvedic Medicines said to be falling under Tariff Item 68 cleared by the respondents free of duty in terms of Notification No. 55/75 as amended during the period 1978-79 were to be taken into account for working out the aggregate value of clearances of all excisable goods during the preceding financial year for the purpose of the aforesaid exemptions. 2. It may be stated that the issue relates to a period before amendment of Tariff Item 68 in 1980 whereby an explanation was added on 19-6-1980 to Tariff Item 68 in the following words :- For the purposes of this item, goods which are referred to in any preceding item in this schedule for the purpose of excluding such goods from the description of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in Darshan Hosiery Works v. Union of India -1980 ELT 390 (Gujarat). The Collector of Central Excise (Appeals) accepting the respondent s contention and following the Gujarat High Court decision held that during the relevant period value of clearances of Ayurvedic Medicines were not includible for determining the value of clearances under the notification in view of the explanation as these were not excisable. 4. Smt. Chander, learned JDR, representing the appellant Collector Central Excise urges that the respondents had filed classification list classifying their goods i.e. Ayurvedic Medicines including Dantmanjan Lal under Tariff Item 68 and this classification list was not challenged by the respondents before any superior author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent matter. He also submitted that such a plea was not taken by the Revenue either by the Assistant Collector or before the Collector (Appeals). 7. Smt. Chander, however, maintained that this decision rather than help the respondents, would help the appellant because the show cause notice dated 8-7-1980 served on the respondents clearly alleged that the respondents had exceeded the value of clearances stipulated under the notification. Copies of the show cause notice were not in our file. But during hearing Shri Lachman Dev supplied copies of the two notices dated 8-7-1980 and stated that these were the relevant notices. Smt. Chander after going through these notices stated that these notices should pertain to the present appeal. 8. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. Balkrishna Malhotra 1971 (81) ITR (S.C.). This report is not available in the Tribunal Library though called for, nor available with the learned Counsel appearing before us. Shri Lachman Dev brought to our notice an article (Show cause notice : Juridical Spectrum by Prof. Dr. D.C Jain, Legal Adviser, Rajasthan Textile Mills) published in E.L.T. dated 1-7-1986 Vol. 25. Part 1. At page A-6 the following observation based on the decision is to be found :- If there was a judgment of superior Tribunal or of a High Court or the Supreme Court reversing the view of the Department the authorities must follow that judgment in future but they cannot reopen case decided by them on that basis unless specifically directed by the Court. [Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espect to demand should be given benefit of 6 months limitation under Rule 10 of Central Excise Rules, 1944 as it stood at the material time. Smt. Chander, however, stated that a clear case of suppression of facts was made out as the respondent did not supply the clearance figures to the Central Excise authorities. 10. After going through the notice and the facts of the case we do not think that in this case a case of mis-statement or suppression of facts justifying invocation of 5 years time limit is called for. The demand should be only for a period of six months preceding the date of show cause notice. 11. As a result the appeal is allowed. The respondent is held not eligible for benefit of exemption under Notification No 71/78 da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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