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TMI Blog1983 (11) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... n Form RT-12 showing therein excisable goods manufactured and the said statements were duly scrutinised and accepted. On May 29, 1970, the Superintendent of Central Excise, Range No. III, Division V, Bombay, served show cause notice on the petitioners claiming that on verification of documents, it was found that the petitioners had cleared aluminium strips weighing 22,974.100 kg. from June 1, 1968 to December 31, 1969 and further quantities in subsequent period, on payment of duty at Rs. 500/- per metric tonne after setting off Rs. 950/- per metric tonne under Notification No. 140/68, dated July 6, 1968. The show cause notice claims that the petitioners are not entitled to the advantage of the Notification and the petitioners should appear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice stands exhausted and the corrigendum is invalid and held that the petitioners shall pay the amount of duty availed as set off, in respect of the clearances effected from May 1, 1969 to December 31, 1969 and further quantities in the subsequent period within ten days from the date of receipt of the modified demand. The petitioners carried appeal against this order before the Appellate Collector of Central Excise and the appeal was disposed of by order dated July 27, 1975. The Appellate Collector concurred with the conclusions reached by the Assistant Collector, but the order was modified only to the extent, that the demand was restricted for a period from May 28, 1969 onwards - instead of May 1, 1969 onwards. The modification was effe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nge the legality of the orders passed by the authorities below. The first submission of the learned counsel is that the authorities were in error in coming to the conclusion that the advantage of notification dated June 6, 1968 was not available to the manufacture of aluminium strips by the petitioners. The notification issued by the Central Government in exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, exempts aluminium of the description specified in Column 3 of the Table annexed and falling under sub-item specified in the corresponding entry in Column (2) of the Table of Item 27 of the First Schedule to the Central Excises Act, from so much of duty of excise leviable thereon as is in excess of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m strip is entirely misconceived. The mere fact that the base product, aluminium wire rods are liable to excise duty is no ground to claim that the manufacture of aluminium strip is not liable to payment of excise duty. 5. The submission of Shri Bhandare that the exemption under notification is applicable is also without any substance. The advantage of exemption under the notification is available provided the manufacture of aluminium strips by the petitioners is out of aluminium in crude form, made from any of the three materials stated in the notification. Shri Bhandare could not claim, and in my judgment very rightly, that the manufacture of aluminium strip was from the aluminium in crude form. The petitioners have manufactured aluminiu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on behalf of the respondents that the demand could be made from May 1, 1969 is correct and the grievance of the petitioners in that connection deserves to be repelled. 7. Shri Bhandare then submitted that as the show cause notice was issued by the Superintendent on May 29, 1970 and the petitioners had given reply to it and were also given a personal hearing, the said show cause notice must be treated as having come to an end or exhausted itself and the corrigendum issued subsequently on March 4, 1972 was without any basis. The submission of the learned counsel is that the Assistant Collector could not have made demand on the basis of the show cause notice issued on May 29, 1979. The submission is not correct. Under Rule 10 of the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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