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TMI Blog1986 (3) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... 1973. The said classification list was not returned to the petitioner. It appears that on 9th November, 1973 a show cause notice was issued to the petitioner asking it to explain as to why a basic duty of Rs. 1,27,117.72 plus Rs. 88,836.16 AED and RD be not recovered under Rule 10 of the Central Excise Rules on account of non-levy of duty between November, 1972 and September, 1973; by letter dated 14th November, 1973 the petitioner was also informed that all future clearances of the products would be chargeable to duty and if any product was cleared without payment of excise duty, the same would be liable .to seizure. 3. The petitioner filed its reply and also made a representation against the imposition of excise duty. By order dated 29t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty of excise has already been paid. (II) Semi-finished steel including blooms, billets, slabs, sheet bars, tin bars and hoc bars, on which the appropriate amount of duty of excise has already been paid. (III) Oil and used re-rollable scrap, from the whole of the duty of excise leviable on such products. (2) This notification shall come into force on the first day of December, 1963." 7. By virtue of notification dated 14th August, 1965 after Item (III) of the notification dated 30th November, 1963 another item being Item No. (IV) was inserted. This was in the following terms :- "(IV) Ingots, on which the appropriate amount of duty of Excise has already been paid, cut or broken (but not rolled) in any shape resembling the shape ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . As the petitioner was not breaking or cutting them into the said shape before using them in manufacture, the petitioner was not entitled to the exemption claimed by it. This aspect has been dealt with by the Assistant Collector in following words :- "Ingots which are manufactured in steel plants are rectangular in cross section having parallel sides and when these are cut into pieces either horizontally or vertically or both, resemble the shape of semis as mentioned in sub-item (ia) of the above item. Accordingly they are entitled to the benefit of the exemption from payment of duty leviable under sub-item (i) of Item No. 26AA of the Central Excise Tariff under Notification No. 206/63, dated 30-11-1963. As against that the ingots manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n is restricted and it can be availed of only if both the conditions of Item (IV) are satisfied. 11. It was then contended by Mr. Bhatia, that prior to the issuance of the notification dated 14th August, 1965 the petitioner should have been given an opportunity of being heard. It is not possible, for me to accept this contention. The intention of issuing the notification dated 14th August, 1965 was to give further benefit to the manufacturers of products referred to in sub-item (1) of the Item No. 26-AA. Previously this benefit was available only for the goods specified in sub-item (ia) manufactured out of the raw material mentioned in Items (I) to (III). To this Item (IV) was added by excise notification dated 14th August, 1965. Before g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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