9911796707
TMI Blog2000 (7) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... be issued by the department. 2. Shri R. Raghavan, learned Advocate, along with Shri T.S. Balasubramanian, learned Advocate, submitted that the appellants manufactured chassis for special purpose motor vehicles; that Sl. No. 9 of the table annexed to the notification provides concessional rate of duty to Three-axled motor vehicles which is not articulated vehicle and as such they satisfied both the conditions specified in column 3 of the table annexed to the notification; that it is not required under the notification that the chassis which falls under Heading 87.06 should confine to the chassis meant for vehicles falling under either Heading 87.02 or 87.04. He emphasised that once the chassis falls under Heading 87.06 and it is meant for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an assessee; that there is no provision in law to issue an omnibus show cause notice stating therein that the clearances from a specified date would be liable to duty and then confirm the duty on the basis of such a show cause notice; that it is the requirement of law that a specific show cause notice with reasons and quantifying the amount of differential duty is issued. He also referred to the decision of the Supreme Court in the case of CCE, Baroda v. Kosan Metal Products Ltd. reported in 1988 (38) E.L.T. 573 (S.C.). 4. Countering the arguments, Shri Kunhi Kannan, learned DR, submitted that Notification No. 162/86 exempts the goods specified in column 3 of the table and falling under Heading Nos. of Schedule to the Central Excise Tari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d raised by corrigendum was well within the date of issue of Order-in-Original No. 23/91 dated 29-8-1991 and since the additional demand was based only on the issue of classification and dutiability decided by the Assistant Collector and confirmed by Collector (Appeals), the additional demand is covered by the show cause notice. 6. We have considered the submissions of both the sides. Notification No. 162/86-C.E., dated 1-3-1986 reads as under : Effective Rates of Duty for Motor Vehicles and parts thereof. - In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 70/86-Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chassis therefor and in view of these specific words the chassis which are partially exempted under Sl. No. 9 are the chassis meant for Three-axled motor vehicles other than articulated vehicles falling under Headings 87.02 and 87.04. It is not in dispute that the chassis manufactured by them and which are in dispute in these proceedings are meant for vehicles falling under Heading 87.05. The decision in the case of Jain Engineering supra, in our view, does not support the case of the appellants for the reason that the notification exempted IC Engines and parts thereof. In view of the exemption specifically available to the parts of the IC Engines, the Supreme Court held that it is not necessary that parts should also fall under Heading 87 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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