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1986 (5) TMI 32 - SC - Central ExciseWhether the demand for payment of excise duty on the M.S. Rounds was illegal since they had been Re-rolled from rails which were exempt from levy of excise duty? Held that:- No hesitation to uphold the view expressed by the High Court that the M.S. Rounds manufactured by the appellant fell within the ambit of Item No. 26-AA and were liable to be charged to duty under the said item. The time limit of three months specified in Rule 10 has no applicability at all in the present case since there has been no assessment of duty before the goods were removed and it is not a case of short levy occasioned by any of the reasons specified in the said Rule. The case is, therefore, covered by the provisions of Rule 10A, which is a residuary provision authorising the demand and collection of any deficiency in duty or of any other sum of any kind payable to Central Government under the Act or the Rules without any limit of time. Hence the High Court was clearly right in rejecting the contention of the appellant that the demand notices issued to it under Rule 10A were illegal and unsustainable. Appeal dismissed.
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