TMI Blog2004 (5) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... oid cascading effect in the matter of payment of excise duty. Classification list filed by the appellant dated 25-3-1983 was not approved and a show cause notice was issued on 23-7-1984. The approval was accorded only on 15-9-1984. As there was no approval of the classification list and there was no final assessment, we think, in the circumstances of the case the bar of limitation would apply only from the date of the finalization of the classification - Decided against assessee. - 3504 of 1997 - - - Dated:- 5-5-2004 - S. Rajendra Babu, C.J.I. and G.P. Mathur, J. [Judgment per : S. Rajendra Babu, C.J.I.]. - The appellant is engaged in the manufacture of (i) Copper Sheets and Circles falling under Tariff Item No. 26A(2) out of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is claimed that the waste or scrap obtained from copper as Copper alloy where the prescribed amount of duty of excise has been paid on the copper or the copper content of the alloys would be exempted from taxation and the appellant had filed classification on that basis. 5.Show cause notices were issued to the appellant to the effect that their claims for exemption/concession asked for under Notifications in question cannot be accepted. There is the contention of the appellant that this notice has been issued sixteen months after the filing of the Classification. 6.The Tribunal took the view that the exemption is subject to the condition that the raw material out of which final product is manufactured should be duty paid, either the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation is concerned, we find that the classification list filed by the appellant dated 25-3-1983 was not approved and a show cause notice was issued on 23-7-1984. The approval was accorded only on 15-9-1984. As there was no approval of the classification list and there was no final assessment, we think, in the circumstances of the case the bar of limitation would apply only from the date of the finalization of the classification and we do not find that the decisions relied upon by the appellant either in Samrat International (P) Ltd. v. Collector of Central Excise, 1992 (58) E.L.T. 561 or in Collector of Central Excise, Baroda v. Cotspun Limited, 1999 (113) E.L.T. 353 have any application to the present facts of the case. 10.Appeal, there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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