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2014 (5) TMI 296 - HC - Central ExciseDemand of duty - extended period of limitation - when and under what circumstances the excise authorities could keep the assessment provisional under the prevailing statutes, namely, Section 11A read with Rule 9B - whether the authorities could reopen an approved classification list through a non-appealable communication. - After the proceeding came to its finality and when the petitioner also started paying the duty from 4-11-1984, the Superintendent of Central Excise, Range-IIC has issued a show cause notice dated 15-3-1994 calling upon the petitioner to pay the duty from 3-8-1982 to 4-11-1984 and the same was confirmed - Held that:- the respondent has not proved either before the issuance of the show cause notice dated 15-3-1994 or before this Court that they have complied with what was laid down by the Apex Court in paragraph 12 of the judgment in Metal Forgings v. Union of India [2002 (11) TMI 90 - SUPREME COURT OF INDIA] It goes without saying that the respondents have not followed any of the conditions, hence, I fail to understand how the case of the petitioner was not considered while allowing the appeal made by the department. The show cause notice issued on 15-3-1994 was admittedly barred by time as provided under clause (1) of Rule 10 of the Rules, hence, the order impugned herein comes under the scrutiny of this Court. - the order quashed - Decided in favor of assessee.
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