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TMI Blog1996 (7) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent. [Order per : Shiben K. Dhar, Member (T)]. In all these appeals benefit of nil rate of duty on goods claimed to be agricultural implements has been denied to the appellants. Hence these appeals. 2. Appeal No. E/1895/87-B1 relates to question of classification and does not involve any duty demand as such. 3. Arguing for the appellants, the learned Consultant submits that demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12. The RT 12 indicates, under assessment memorandum, the total amount of short payment with remarks (for details see Annexure). The Hon ble Apex Court in the case of Collector of Central Excise v. Kosan Metal Products Ltd., as reported in 1988 (38) E.L.T. 573 (SC) held :- 3. The main question that was necessary to be decided in this case was whether proper notice had been issued. On the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt observed that in Gokak Patel Vokkart Ltd. v. Collector of Central Excise, Belgaum - 1987 (28) E.L.T. 53 (SC), the Apex Court had held that provisions of Section 11A(1) and (2) of the Central Excises and Salt Act, 1944 make it clear that the statutory scheme is that in the situations covered by sub-section (1), a notice to show cause has to be issued and sub-section (2) requires that the cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d pick-axes, they had demanded relief not only on these items but number of other items and no finding has been given by Collector on these items. The relief claimed was that all these items were agricultural implements and were eligible to assessment to nil rate of duty under Notification No. 64/86-C.E., dated 10-2-1986. In this connection, he draws our attention to memo of appeal filed before th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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