9911796707
TMI Blog1996 (11) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... cate, for the Respondent. [Order per : V.P. Gulati, Member (T)]. This appeal is by the revenue against the findings of the learned lower authority under which the benefit of Notification No. 75/84 has been extended to the respondents. 2. The learned SDR pleaded that the benefit is available in respect of paraffin wax in case the same is manufactured out of slack wax on which duty has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Hon ble Supreme Court reported in 1984 E.L.T. 5 (S.C.) (sic). 3. The learned Counsel has urged that the paraffin wax should be taken to have been manufactured out of slack wax notwithstanding the addition of other varieties of waxes. He cited the judgment of the Hon ble Supreme Court in the case of TISCO reported in 1977 (1) E.L.T. J61 (S.C.). He has also urged that initially for part of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raffin wax. The notification is quite clear that the product to be obtained could be manufactured out of slack wax. The ratio of the decision cited by the learned Counsel relates to a case where the non-duty paid and duty paid materials were used for the manufacture of the finished product. In the present case, the issue is relating to the mixture of one of the materials which is different in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estion passed an order on 4-5-1990 and the issue has been decided upon in respect of both the demands. In that view of the matter, we hold that since the earlier SCN was issued within time and the second SCN was also issued within the six months for the period which was not covered by the first SCN, the demand can be taken to be made within the period of six months. In this view, we hold that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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