9911796707
TMI Blog1998 (1) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... 31. Since no period of limitation is prescribed for exercising the power under sub-section (3) of Section 131, the proceeding initiated on the basis of the said Show Cause Notice could not be held to be not maintainable as being barred by limitation. Thus unable to uphold the impugned judgment of the Tribunal. Appeal allowed.the impugned judgment of the Tribunal is set aside and the matter is remitted to the Tribunal for consideration on merits in accordance with law. - 2308 of 1987 - - - Dated:- 15-1-1998 - S.C. Agrawal, S. Rajendra Babu and A.P. Misra, JJ. [Order]. - M/s. Modi Spinning and Weaving Mills Company Limited, the respondent herein, had imported (i) Step and Repeat Machine, (ii) Automatic Photo Camera `Danagraf', and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Notification No. 112/77 could not be given with regard to the Automatic Photo Camera `Danagraf' and that the Glass Film and Screens should have been classified under Heading 90.10 without allowing the benefit of the Notification No. 112/77. After the constitution of the Customs, Excise and Gold (Control) Appellate Tribunal [hereinafter referred to as `the Tribunal'] the powers conferred on the Central Government under Section 131 were transferred to the Tribunal and the Tribunal dealt with the proceedings arising out of the Show Cause Notice dated August 13, 1981. Before the Tribunal an objection was raised by the respondent that the Show Cause Notice which was issued under sub-section (3) of Section 131 was barred by limitation sin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of this Court in Indian Textile Paper Tube Co. Ltd. v. Collector of Customs, Madras, 1990 (48) E.L.T. 633 (S.C.) = 1990 (3) SCR 96. 3. In Indian Textile Paper Tube Co. Ltd. (supra) this Court has construed the provisions contained in sub-section (3) as well as sub-section (5) of Section 131 and it has been held that the orders which are contemplated under sub-section (3) of Section 131 are orders passed under Section 128 or Section 130 only, namely, the orders passed in appeal by the Appellate Collector or in revision by the Central Board of Excise and Customs respectively and that sub-section (5) of Section 131 contemplates proceedings against actions of the original assessing authority which have resulted in either not levying or sho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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