1982 (4) TMI 280

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..... an Aeronautics Limited (Foundry and Forge Division), Bangalore-17, against the orders of the Asstt. Collector of Central Excise, Lalbagh Division, Bangalore vide his order C. No. V/51A/3/90/80 B.8, dated 13-11-1981. 2. The brief facts of the case show that the appellants licenced under T.I. No. 51A failed to clear Forged dies manufactured from chromium molybdenum steel blocks after payment of .....

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..... cise Rules. 4. When the show cause notice was issued under Rule (2) (2)/10/10A read with Rule 173J the confirmation of the demand under Section 11A without issue of show cause notice is not valid as it is without jurisdiction and maintainable. Further in as much as action was initiated prior to the amendment of Rule 10 and insertion of Section 11-A, action has to be initiated under old ruler on .....

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..... wire drawing is correct and the other whether the demand raised under Rule (2) (2)/10/10A read with Rule 173J under show cause notice and confirmed under Section 11A is correct and maintainable. 8. As to the first point I am of the opinion that forged dies manufactured by the appellants and the impugned goods in this order fall out side the ambit of T.I. 51A(iii). For under T.I. 51A (iii) it .....

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