TMI Blog2000 (3) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Justice K. Sreedharan, President]. This is an appeal by the Revenue, as directed by the Central Board of Excise Customs in its Order No. l98-R/96, dated 4-10-1996. By this order, Order-in-Original No. 61/Commr./95, dated 17-10-1995 has been directed to be challenged in appeal before this Tribunal. For knowing whether the stand taken by the Central Board of Excise Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and why the value of the packing material should not be added to the value of the adhesives manufactured for the purpose of assessment to duty under the Excise Law. The period covered by that show cause notice was from 1-1-1989 to 30-9-1992. Respondents herein, the manufacturer of adhesives, disputed the claim put forth in the show cause notice. They contended that the cost of the packing material ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llector for the period 1-1-1989 to 3-1-1991. That show cause notice was adjudicated by order, dated 3-5-1994. In that adjudication order, it was held that the extended period of limitation is not invocable since nothing was suppressed from the Department. In view of this, the proceedings were dropped. Revenue did not take up the matter in appeal. So, the order of the Collector, dated 3-5-1994 atta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inciples of res judicata and limitation, the Commissioner dropped the proceedings. This decision of the Commissioner is now sought to be challenged in this appeal. 4. The relationship between the respondents, manufacturer of adhesives, and the purchaser of the goods, namely, M/s. Vam Organic Chemicals Ltd. is covered by the agreement entered into between them. That agreement was with the Departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e are clear in our mind that the attempt now made by Central Board of Excise Customs is to rake up a concluded issue, which is not tenable. The appellate power is not to be invoked to unnecessarily harass and inconvenience manufacturers. This remark we make because of the fact that the respondents-manufacturer is a small scale industrial unit. The appeal is dismissed. - - TaxTMI - TMITax - C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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