9911796707
TMI Blog1988 (12) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... . We have heard both sides and have carefully considered the matter. We find that the facts of this case make an interesting reading. The appellants were manufacturing C.P. flush bends right from 1978. They had duly taken out a central excise licence and had filed classification lists from time to time which had been approved by the Assistant Collector under Item 68 of the Tariff. The appellants went on clearing the goods after paying the duty under Item 68. They also submitted the monthly RT 12 Returns which were duly assessed by the Superintendent of Central Excise under Item 68. It appears that on 3-9-81 the preventive party of central excise visited the factory of the appellants and was of the view that the goods could be classified as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s out. As a consequence of the Collector's order on classification, the Superintendent raised 5 demands for differential duty on RT-12 Returns for the months of July to November, 1981. The appellants filed an appeal before the Collector (Appeals) against the Assistant Collector's order, dated 28-1-1982 and the Superintendent's 5 demands on RT-12 Returns. 3. While the matter was pending before the Collector (Appeals), it perhaps dawned on the authorities that all the proceedings so far had taken place without issue of any show cause notice. The authorities then issued two show cause notices, one on 17-3-1982 and the other on 17-4-1982, calling upon the appellants to show cause to the Collector why penalty should not be imposed on them for c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants had been put on notice regarding re-classification of the goods on 4-12-1981 on which date the classification issue had been clearly decided. 5. On careful consideration, we agree with the Collector (Appeal) that the classification issue stood decided by the Collector on 4-12-1981. What happened thereafter were empty formalities and they merely reiterated the said decision and quantified the demands for differential duty. But unfortunately, the decision on 4-12-1981 was arrived at by the Collector behind the back of the appellants and without issue of any show cause notice. This should be enough for us to set aside the said decision on classification. Once the Collector had decided the classification, may be unilaterally, neit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e used for conveyance of water. The learned DR brought to our notice that the Explanatory Notes under the C.C.C.N. covered curved tubes also in the category of tubes. Neither of these grounds are adequate. Everything which is of a cylindrical shape and which is used for conveyance of liquid cannot be categorised as pipes and tubes. We have the example of pipe fittings which too have cylindrical shapes and are used for the same purpose and yet they are a separate category from pipes and tubes. Similarly, there is also a separate category of sanitary fittings. C.P. Flush Bends are used in English type of commodes and they connect the cistern with the pot. They work on the siphon principle. In the absence of any contrary evidence adduced by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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