9911796707
TMI Blog1997 (6) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... H. Joglekar, Member (T)]. The assessees were engaged in the activity of manufacturing M.S. wires from duty paid Wire Rods. Such wires were exempted from payment of duty under Notification No. 75/67. This notification was rescinded by Notification No. 113/80-C.E., dated 19-6-1980 whereby the assessees were entitled to take proforma credit on duty paid rods in clearing wires on payment of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alling under the same sub-item of the relevant Tariff Item, there was no requirement for them to hold licence. Learned Advocate submits that for several years before the issue of the present show cause notice, the department was aware of the activity of the appellants and, therefore, the charge of suppression to evade licensing control was not maintainable. It is his submission that since show cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t there was no revenue loss to the department since proforma credit was availed. Shri Santhanam further relied upon the judgment of the Supreme Court in the case of Telangana Steels Industries Others v. State of Andhra Pradesh Others [1994 (73) E.L.T. 513 (S.C.) = 1994-93-STC-187] in which it was held that wire rods and wires were not different commodities. 3. We have carefully considered th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessees were under obligation to understand the change in the Notification but failure on their part does not automatically amount to suppression on their part. One this count, we find that demand made by the show cause notice and confirmed by the Collector is hit by limitation. In view of our holding this, we do not need to go into the issue whether drawal of M.S. wires from wire rods would amo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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