9911796707
TMI Blog1990 (6) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... in items having threads should not be reclassified under T.I. 52 of the First Schedule of the Central Excise Rules, 1944. A reply to this show cause notice was submitted by the respondents on 11-9-1981. At this stage it is asserted by the learned advocate that the goods were being cleared by the assessee under T.I. 68 as per approval of the classification list. After about 2 years a corrigendum to the show cause notice dated 20-7-1981 was issued on 9-8-1983. This corrigendum we find makes some verbal changes in the show cause notice dated 20-7-1981. The total effect of the show cause notice dated 20-7-1981 read with corrigendum to the show cause notice dated 9-8-1983 is that no demand of duty has been made by the department and asking the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w the question is well settled that the Asstt. Collector has the authority to review the classification list in terms of Section 11A of the Act. In support of this proposition he cites the following authorities :- (1) 1985 (22) E.L.T. 751 - Karnataka [Shyam Sunder v. Nichani v. ACCE]. (2) 1988 (38) E.L.T. 571 SC [Elson Machines Pvt. Ltd. v. CCE] (3) 1990 (45) E.L.T. 428 (Tri.) [CCE v. Fenner India Ltd.] He, therefore, urges that on the first ground the impugned order is wrong and should be set aside. On the next point regarding the demand of duty, the learned DR has submitted that Section 11A is categorical in this regard that duty can be demanded for the period of six months prior to the date of issue of the show cause notice. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seriously prejudice his case. He cannot recover any duty from the customers. On the importance of deciding the classification list promptly, learned advocate draws attention to the observation of the Tribunal in 1988 (35) E.L.T. 142. In any case he submits that there is no case for demand of duty at all because the show cause notice does not in terms ask the respondents to show cause against the demand of duty for the six months prior to issue of the show cause notice. In the absence of any such show cause notice the notice dated 20-1-1981 can be made the basis for raising the demand of duty for the six months as has been done by the Assistant Collector [1988 (35) E.L.T. 349 - UOI v. Madhumilan Syntex (Pvt.) Ltd.] 5. We have carefully con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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