1980 (3) TMI 101

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..... nal hearing and have examing the records of the case. 2. Government observe that the P.V.C. insulated copper conductor in question was found to have a cross-sectional area of 1.516 Sq. MM, Government further observe that Item 33B(l) of the First Schedule of the Central Excises and Salt Act, 1944, inter alia covers copper wires having a sectional area not exceeding 1. Sq. MM. A strict interpretat .....

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..... sessments for the period from 1-12-70 to 20-6-73. In the circumstances, the demand should have been made under the provisions of Rule 10 read with Rule 173J of the Central Excise Rules, 1944. Since the said demand-cum-show cause notice was issued after the expiry of a period of 1 year as fixed under the aforesaid rules for making such a demand, the said demand was in effect barred by limitation. .....

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