TMI Blog1998 (6) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacture of various plastic moulded items for exclusive supply to different ordinance factories in the Ministry of Defence, Government of India for military purposes on job contract basis. He submitted that at the time of commencement of production of the said items in their factory, the appellants wrote a letter dated 20-3-1986 to their jurisdictional Superintendent of Central Excise seeking instruction from him as to whether any excise duty was leviable on the products manufactured by them and if so, the formalities required to be observed by them. As per the appellants, they received verbal information from the Superintendent that no excise duty was leviable on the goods manufactured by them. Anyhow, no written reply was received fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arances undertaken by them, so as to enable his jurisdictional Officer to guide them properly. He submitted that mere writing of a letter in the year, 1986 does not absolve the assessee of its responsibility of filing the declaration and observing other formalities under the law. He submitted that the periods of demands in the instant case are - 1987-88 to 1990-91, whereas the letter in question was written in 1986 and as such, that does not cover the periods in question inasmuch as no further intimation was given to the Department during the relevant periods. In support of his above submission, he relies upon the Tribunal s decision reported in 1984 (18) E.L.T. 76 (Tribunal). 4. The other submissions made on the point of classification a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rintendent, Central Excise, .... Calcutta-14 Sir, With due respect we would like to state that we are a manufacturer of Plastic Moulded items and Engineering Items requiring turning, boring, milling, punching and electroplating finish. These stores are exclusively used in the production of Defence Items as per requirement of Ministry of Defence, Govt. of India. We request you to please advise us whether we are to observe any parafarnelia as regards to the excise duty. If we come under the duty, please advise us accordingly to enable us to maintain the formalities. Range of Production Supply A. Plastic Moulded items : e.g., Transit Plugs, Washer, Cup, Rings etc. B.Engineering items : ..... X X X X Extracts X X X X X X X X Extracts X X X X
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