9911796707
TMI Blog1998 (1) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... er Heading 90.10 of the Customs Tariffs. On appeal, the Collector of Customs (Appeal) disagreed with the said classification of the goods by the Assistant Collector. He held that Step and Repeat Machine was classifiable under Heading 83.54 and Glass Film and Screens was classifiable under Heading 90.01 or 90.02. The classification of the Automatic Photo Camera `Danagraf' under Heading 90.07 was maintained. The Collector gave the benefit of the Notification No. 112/77 in respect of the Automatic Photo Camera `Danagraf' and Glass and Film Screens. The Central Government, being of the tentative view that the appellate authority's findings in the matter of classification of the above articles were erroneous and improper, issued a Show Cause Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the order of the appellate authority sought to be annulled since the said order had been passed on April 5, 1980 while the notice was issued on August 13, 1981. The said objection has been accepted by the Tribunal by the impugned judgment and the proceedings initiated on the basis of the said Show Cause Notice have been held to be not maintainable on the ground that they are barred by limitation. 2. Shri Subba Rao, the learned Counsel appearing for the Department, has urged that no period of limitation is prescribed for exercise by the Central Government of its power of revision under Section 131(3) which empowers the Central Government, on its own motion, to [annul] or modify any order passed under Section 128 or Section 130 and that in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revisional orders, sub-section (5) speaks of the orders passed by the original assessing authority. Hence, the limitation applies when Government seeks to annul or modify orders of the original assessing authority under sub-section (5) and not when the Government takes action to annul or modify the appellate or revisional orders under sub-section (3)." [p. 104] It is thus evident that while the period of limitation is prescribed for issue of a show cause notice under sub-section (5) of Section 131 when the Central Government seeks to annul the order passed by the original assessing authority, no period of limitation with regard to show cause notice issued under sub-section (3) of Section 131 where the order sought to be annulled is that o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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