1980 (4) TMI 125

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..... show cause notice the party has raised a preliminary objection that the show cause notice for review issued by the Government has been received by them after expiry of the time limit of one year laid down in section 36(2) of the Central Excises Salt Act, 1944. They have contended that the order-in-appeal is dated 13-7-1976 and not 13-8-1976 as mentioned in the show cause notice and since the not .....

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..... ed as one of the items dutiable under Tariff Item 34A vice Sl. No. 6 of the schedule annexed to Notification No. 14/75, dated 1-3-1975. He has taken the view that under this Sl. No. 6 of the notification only those circlips which are intended for use in the pistons meant for motor vehicles can be charged to duty and circlips which are not used in pistons are not liable to duty under item 34A. Gove .....

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..... "pistons assembly", viz: (a) Pistons (b) Piston rings (c) Gudgeon pins (d) Circlips then the party's argument could be appreciated but that is not the case. Government further observe that at the original stage the Asstt. Collector gave enough opportunity to the party to produce evidence to show that the circlips in question were not used in motor vehicles but this evidence was not produ .....

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