2002 (11) TMI 90 - SC - Central Excise

Whether the products manufactured by the appellants are classifiable under Tariff Item 68?

Whether the demand of the Revenue is barred by limitation ?

Held that:- In the absence of a show cause notice it is not open to the Revenue to make a demand on the appellants even assuming that the contention of the Revenue in regard to classification as held by the Tribunal is correct.

In view of our finding on this question of limitation which precludes the Revenue from making a demand on the appellants because of the bar of limitation, we think it unnecessary to go to the first question as to the correctness of the classification made by the Tribunal in the impugned order. In favour of assessee.