TMI Blog1983 (8) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... 1980. For ease of reference, the said tariff item is reproduced below :- 28. Tin plate and tinned, lacquered or varnished sheets including tin taggers and cuttings of such plates, sheets or taggers - (1) Tin plate and tinned sheets including tin taggers and cuttings of such plates, sheets or taggers. (2) Lacquered sheets, varnished sheets, including cuttings of lacquered sheets and varnished sheets. 2. During the hearing before us today, the appellant s pleas were four-fold :- (1) The goods were trimmings which arose during the process of dressing of tinned sheets. They were not cuttings within the meaning of the tariff item. They were cleared in press-baled condition and were meant first for detinning and thereafter for us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [1981 E.L.T. 328 (Delhi)]. (4) The show cause notice dated 22-6-1981 issued for reviewing the Asstt. Collector s order was bad in law as it did not specify the amount of the demand for duty [1980 E.L.T. 121 (Bombay)]. Further, the impugned order quantified the amount at ₹ 24,103.80 but the Collector increased it arbitrarily to ₹ 84,761.60 basic+Rs. 4,238.08 special excise by issue of a corrigendum dated 6-10-1982. 3. The Department s representative stated that the so called trimmings were nothing but cuttings which were specifically included in Item 28, that there was no notification which gave full exemption to such trimmings, that the Board s letter dated 29-8-1960 had no statutory force and it was formally withdrawn in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s cuttings of tinned sheets is the natural and correct classification for them. 5. As regards the Board s letter dated 29-8-1960, it was an internal communication of the Department addressed to all Collectors. It was not meant for the public. No trade notice or public notice has been brought to our notice which could be cited as having given an assurance or promise of allowing tinned trimmings a duty-free clearance under Item 28. There was no statutory notification giving any such exemption. The Board s letter could not take the place of a statutory notification and it could not override the statutory tariff. Being an inter-departmental communication, it could be withdrawn at any time and it was in fact withdrawn in 1982. We agree with t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. But, if this has not been done, or if the revisional authority has taken a view in favour of the assessee for an earlier period fresh proceedings cannot be launched against the assessee merely because the Deptt. later thinks that the previous decisions was untenable or a fresh decision should be obtained. In such cases, the Deptt. would still have the remedy of enunciating its views in another cases where its hands are not so tied, and eventually the High Court or the Supreme Court approves its views that would enable the Deptt. to apply those views even in cases where a different view was taken earlier. This will neither prejudice the interests of the Department nor the assessee but would be a harmonious reconciliation between the two ..... X X X X Extracts X X X X X X X X Extracts X X X X
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