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TMI Blog1991 (7) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... ame and direct the second respondent to permit the petitioner to classify and clear the special cement of High Strength Grey Portland Cement under the sub-heading No. 2502.20 and pace such further orders as this Honourable Court may deem fit and proper." 2. The petitioner is the manufacturer of several varieties of cement such as Grey Portland High Strength Cement. By the show cause notice dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llenged in this writ petition on various grounds which are stated in grounds A to D of the affidavit filed in support of the writ petition. During the hearing of the writ petition Mr. P.S. Raman submitted that the Department itself has accepted the stand of the petitioner that the Grey Portland High Strength Cement will not fall under sub-heading 2502.90 of the Central Excise Tariff but it will fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of this the Central Excise duty to the tune of Rs. 1,33,094.67 has been evaded by them. It is further stated in the counter-affidavit that since the petitioners have suppressed the facts, the duty is demandable under proviso to sub-section 1 of Section 11-A of the Central Excises and Salt Act, 1944. It cannot be said that the impugned show cause notice is one issued without jurisdiction. After all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also open to the petitioner to rely on the order of the Assistant Collector of Central Excise, Trichy-I. In his proceedings C.No. V/25/32/1/89-VC, dated 15-2-1990, holding that the cement in question will fall under sub-heading 2502.20 of the Central Excise Tariff and the Circular No. 54/89 CX. 3, dated 20-9-1989, issued by CBEC. On receipt of the reply to the show cause notice, the appropriate a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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