9911796707
TMI Blog1995 (8) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice dated 24-11-1982 issued by the Superintendent of Central Excise, Balasore (answerable to Assistant Collector of Central Excise, Cuttack) that during the period 1980-1981 and 1981-82 (upto 12/81), they cleared the said bags classifiable under the then Item No. 68 of the First Schedule to the Central Excises and Salt Act, 1944 (hereinafter referred to as the `Old Tariff ), without payment of central excise duty and without a valid gate pass in form GP 1. The show cause notice was made answerable to the Assistant Collector of C.E., Cuttack. The central excise duty evaded was calculated as Rs. 5,25,943.89. In view of the amendment to Section 11A(1) of the Central Excises and Salt Act, 1944 (hereinafter referred to as the `Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15A(2), and not Item No. 68 of the Old Tariff. Reference was also made to the Tribunal s decision in the case of Lamtuf Plastics v. Collector of Central Ex., 1992 (60) E.L.T. 603 (Tribunal). It was also mentioned that the notice issued by the Collector of Central Excise was in the nature of a new show cause notice. He had taken new ground of suppression which was not in the original show cause notice. 5. Shri Prabhat Kumar, the learned SDR referred to the Collector s findings at page 107 of the paper book and stated that the order passed by the Collector of Central Excise, Bhubaneswar was a reasoned order. The learned SDR submitted that on limitation also the appellant had no case. 6. We have carefully considered the matter. In the ori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 52A(5), 173Q and 210 of the Rules were also invoked. In the original show cause notice dated 24-11-1982, no penal provisions had been invoked. In this notice dated 2-6-1988, also, which was issued even beyond the period of 5 years, there were no details with regard to the alleged suppression and contraventions. It is seen that on 30-7-1976, representative samples of, among others, polythene bags were drawn by the Inspector of Central Excise, Balasore (refer page 42 of the paper book). As per report dated 13-9-1976 of the Chemical Examiner, Central Excise, Custom House, Calcutta at page 46 of the paper book, the samples were found to be in the form of transparent bag entirely composed of polyethylene moulding powder. Further, it is seen from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e description of Item No. 15A(2) was changed in the 1982 Budget as articles of materials described in sub-item (1), the following namely - boards, sheeting, sheets and films whether lacquered or metallized or laminated or not, lay flat tubings not containing any textile material . We are presently not concerned with the revised definition of Item No. 15A(2). It may, however be noted that under Notification No. 182/82-C.E., dated 11-5-1982 articles made of plastics falling under Item No. 68, produced out of duty paid artificial resins/plastic materials/cellulose esters and ethers in any form falling under Item No. 15A(1) were exempted from the whole of the duty of excise leviable thereon. 10. The scope of Item No. 15A(2) came for consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scribed the process of manufacture in their letter dated 28-7-1981 as under :- We are manufacturing the following items in our factory :- (1)High Density Polyethylene pipes. (2)Low Density Polyethylene pipes. (3)Low Density polythene bags. (4)High Density Low Density pipe fittings. In this connection, we mention here that [with regard to] manufacture of HD LD pipes the raw material that is HD LD Polyethylene granules are [fed] direct into the extrusion machine and the end-product obtained through extrusion process. The LD Polythene bags are also manufacture in extrusion machine and flexible Polyethylene tubular films are drawn at the first stage. The Polythene tubular films are subsequently converted to flexible Polythene ..... X X X X Extracts X X X X X X X X Extracts X X X X
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