https://www.taxtmi.com/caselaws?id=72087 Rear dumpers and haulpak rear dumpers were treated as mechanically propelled vehicles adapted for use on public roads, so they fell within Tariff Item 34 of the First Schedule to the Central Excises and Salt Act, 1944; restrictions on road movement did not negate that adaptability. The review notice under Section 36(2) was nevertheless held time-barred for the demand covered by the earlier order, because that demand had already been pursued through the departmental hierarchy and the shorter limitation period in the third proviso applied. The result was that classification was upheld, but the notice failed on limitation for the earlier demand. en-us Thu, 17 Oct 1985 00:00:00 +0530 Wed, 11 May 2011 16:42:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72087 Rear dumpers and haulpak rear dumpers were treated as mechanically propelled vehicles adapted for use on public roads, so they fell within Tariff Item 34 of the First Schedule to the Central Excises and Salt Act, 1944; restrictions on road movement did not negate that adaptability. The review notice under Section 36(2) was nevertheless held time-barred for the demand covered by the earlier order, because that demand had already been pursued through the departmental hierarchy and the shorter limitation period in the third proviso applied. The result was that classification was upheld, but the notice failed on limitation for the earlier demand. Case-Laws Central Excise Thu, 17 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72087