TMI Blog1996 (7) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... ar, Member (T)]. This appeal is directed against the order-in-original dated 24-9-1986 of Collector of Central Excise, Coimbatore. 2. The issue relates to dutiability of certain items of plant and machinery claimed to be non-dutiable by the appellants. 3. Arguing for the appellants, the Learned Advocate submits that they filed a classification list on 28-8-1981 declaring plant and mach ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drawn. The classification list was slightly modified unilaterally and the goods were classified as excisable under TI 68. This matter was remanded to Assistant Collector on 27th May, 1986. However, in the meantime, a fresh show cause notice was issued on the same set of facts alleging the goods to be excisable. These goods were finally held to be excisable through order of the Collector dated 24-4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cond show cause notice was issued. 5. We have heard both sides on the limited question of time bar. 6. We find when two show cause notices are issued on identical set of facts extended period cannot be invoked. On going through the revised show cause notice dated 27-5-1986, we also find that no ingredients as would justify extended period have been spelt out. The show cause notice merely all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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