9911796707
TMI Blog1998 (8) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... d was of Rs 1,41,804.72. The Collector of Central Excise (Appeals) had observed that no show cause notice was issued for the demand in question and that as the classification lists had been finally approved on 2-4-1983, the demand was hit by time-bar as the same had been made after a period of five years. 2. We have heard Shri R.S. Sangia, JDR, for the appellants/Revenue. Shri V.J. Francis, Advocate, appeared for the respondents, M/s Sudhakar Litho Printers. 3. Shri R.S. Sangia, JDR, submitted that the assessments were provisional. Even when the classification list has been finally approved, the assessments were not finalised, and they were finalised only after the order of the Tribunal in which the plea taken by the Revenue had been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... communication to the respondents before us on 30-6-1988 demanding a sum of Rs 1,89,931.72. The learned Advocate submits that the assessee had paid this amount. We find that the additional demand of Rs 1,41,804.72 had been made without issuing a show cause notice and without giving an opportunity of hearing to the assessee. The learned Departmental Representative has submitted that for finalisation of the provisional assessment no show cause notice was required. On this point, we find that the Hon ble Supreme Court in the case of CCE, Patna v. ITC Ltd., - 1994 (71) E.L.T. 324 (S.C.) had observed that Before the first respondent is made liable for higher or enhanced duty, it must be told on what grounds it is sought to be made liable for ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate of duty being indicated as at 30%. I have been able to discuss, that the demand pertains to `playing cards . It is also not known, as to with reference to which show cause notice the present demand covering the period from April 1982 to November 1982 has been raised to examine whether the demand is sustainable, without being hit by limitation. In the absence of any such show cause notice being mentioned, it can only be inferred that, there is no show cause notice issued concerning the demand. Further in view of the fact that the classification lists having been finally approved as early as 2-4-1983, in respect of `playing cards by the Assistant Collector, there can be no demand legally sustainable, if raised after a period of nearly 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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