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1990 (3) TMI 69 - SC - Central ExciseWhether Runners and Risers being solidified moulten metal in process of manufacture in the channel and the better one being subjected to same use as ingot, namely for rolling, their clearance as ingots was in accordance with law and the notices issued for short levy were liable to be discharged? Held that:- What is apparent is that leviability of duty on Runners and Risers as covered by Tariff Item No. 26 was not free from difficulty. The Board, the Government and even the department by and large was clearing these items as scrap entitled to benefit of notifications exempting or levying duty on concessional rate on item covered by Tariff Item No. 26. Even in the State of Punjab it was cleared for some time till dispute arose. Although it would not operate as estoppel but rule of fairness is yet another principle which is well-settled and precludes public bodies, specially the government departments from re-opening such matters which were taken to be settled due to its actions. Further from perusal of notices issued to different petitioners some appear to be wholly beyond six months and others partly. For instance, notice was issued to M/s D.B.A. Steel Pvt. Ltd., Punjab on 24-12-1981 for period 20-1-1979 to 4-8-1981. Similarly, notice to Pratap Steels Mandi Gobindgarh, Punjab was issued on 17-9-1979 for period 15-7-1977 to 8-4-1979. The period within six months was from 10th March, 78 only. Therefore, one of the questions that shall arise and which has been kept open by Tribunal is if notices beyond six months were barred by time.
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