9911796707
TMI Blog1978 (7) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... Amritsar, held by his order-in-original No. V (14) 30/Demand/7/74/10119-21, dated 27-6-1975, that the Putty meant for fixing glass in windows is classifiable under Tariff Item No. 14 of the Central Excise Tariff and confirmed the demand notice issued to the party for Rs. 4,000/- and Rs. 10,200/- for the respective periods mentioned above under Rule 10A of the Central Excise Rules, 1944. 2. The Appellate Collector of Central Excise, New Delhi, in his order-in-appeal No. 1582-83-CE/76, dated 24-7-1976 held that the putty of the type manufactured by the party was composed of calcium carbonate and vegetable non-essential oil and was free from nitro-cellulose. In the form in which it was cleared, it did not contain any thinner. It was used fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itation. In the copy of the Appellate Collector's order received by the party, the date of order has been shown as 22nd July, 1976 whereas the notice for review was despatched on 22nd July, 1977, obviously after the expiration of the period of one year limit. 5. On the technical aspects the party submitted they are manufacturing Putty for use in window frames as per l.S.I. Specification 15 : 419-1967, by mixing whiting or chalk and raw linseed oil. They are manufacturing putty for use in window frames under a licence from the I.S.I. and marketing them with the I.S.I. mark. The party produced six <?xml:namespace prefix = st2 /> I.S I. specifications along with a glossary of terms relating to paints. The Standards shown include spe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he fact that these are bought mainly by glaziers. Finally, on the actual demand for duty, it was contended that they had clearly shown "putties for Window frames" in the classification list submitted to the Department which is duly approved by the Assistant Collector. In view of this, even if the product is excisable, the period of limitation prescribed in Rule 10 of the Central Excise Rules, 1944 will apply in so far as recovery of any duty short levied or non-levied is concerned. The party also disputed the actual amount of duty, which they contend has been incorrectly arrived at. 6. The Government of India have considered the submissions of the party in reply to the Show Cause Notice and those urged during personal hearing, and examine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order within a reasonable time or at all. In such a case, the date of making of the order is the date of the order. This case does not fall in any of the expected categories specified in (i) to (iv) above. Therefore, the date of order is the date on which it was made known to the party. It is seen from the records that the Appellate Order was despatched on 24-7-1976 which is the relevant date, and the Show Cause Notice dated 22-7-1977 received by the party at Amritsar on 23-7-1977 and therefore within time. 7. Government observe that the putty manufactured by the party is in conformity with the I.S.I. specification in IS. 419-1967 where the standard prescribed exclusively deals with putty for use on window frames. The putty is capa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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