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TMI Blog1991 (11) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... and equalising rod and passing through chilled rolls. According to the appellant, the carbon paper thus manufactured by them cannot be brought within the definition of "paper" and will not fall under Tariff Item 17(2). But the Superintendent of Central Excise, Salem-7, issued a notice on 13-11-1979 calling upon the appellant to take out a licence in Form XIV for the clearance of carbon paper. W.P. 5812 of 1979 filed by the appellant, at that stage, was dismissed as premature on 18-9-1980. The 2nd respondent passed orders on 6-6-1981, holding that the carbon paper will fall under Tariff Item 17(2), and not under stationery articles, falling under residuary Item 68 of the Central Excise Tariff. The show cause notice preceding the said order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is urged that the demand is barred by limitation. It is also pointed out that Rule 10 of the Central Excise Rules was not in existence at the time of the show cause notice, dated 26-11-1980 and hence the entire proceedings are without jurisdiction. 4. In Collector of Central Excise v. Krishna Carbon Paper Co., A.I.R. 1988 S.C. 2223, the Supreme Court noticed the language of the entry during 1975,1976 and 1982 and held that after the amendment in 1976, carbon paper was covered by item 17(2) of Central Excise Tariff. Conceding this position, learned counsel for the appellant urges only the point about the incorrect reference to Rule 10 of the Central Excise Rules and that even assuming Sec. 11A of the Act was alone meant to be applies, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t where any duty of excise has not been levied or paid or has been short-levied or short paid or erroneously refunded by reason of fraud, collusion or any wilful misstatement or suppression of facts, or contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty, by such person or his agent, the provisions of this sub-section shall have effect, as if for the words "six months", the words "five years" were substituted. Explanation. - Where the service of the notice is stayed by an order of a Court, the period of such stay shall be excluded in computing the aforesaid period of six months or five years, as the case may be." Relevant date is defined in Sec. HA(3)(ii) of the Act. We h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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