TMI Blog1983 (10) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... as initially filed as a Revision Application before the Central Government, which under Section 35P of the Central Excises and Salt Act, 1944, has come as transferred proceedings to this Tribunal for disposal as if it were an appeal filed before it. 2. The appeal was listed for hearing on 10-10-1983. However, in response to the notice of hearing the appellants sent a communication dated 26-9-19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t did fall under Item 14F. Consequently, they issued on 21-6-1976 a short-levy notice under Rule 10 read with Rule 173J of the Central Excise Rules, 1944 demanding a sum of ₹ 16,075.29 on account of duty leviable on the MUM cleared during the period 17-7-1975 to 19-8-1975. After holding adjudication proceedings, the Asst. Collector held that MUM deodorant was a preparation for the care of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Inter Science Publishers, New York. On page 11, it is stated that the types of cosmetic preparations and treatments available in the earliest centuries of the Christian era included, among other things, deodorants under the head For care of the skin . On page 735, it is stated that a deodorant cream serves to absorb odorous materials from the skin surface and prevent subsequent development of o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lower authorities. 7. The contention regarding the demand for duty being hit by time-bar has also no force. Firstly, it is seen from the Asstt. Collector s order that he has given due allowance for the limitation aspect. Secondly, the appellants have not adduced any basis for their contention. 8. In the result the orders of the lower authorities are upheld and the appeal is rejected. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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