https://www.taxtmi.com/caselaws?id=73255 A review notice under Section 36(2) was held time-barred insofar as it sought to restore duty demands, so that challenge could not survive. On classification, cutting dies and cutting discs used manually to cut leather or rubber sheets were not shown by reliable evidence to be industrial knives or blades; they were therefore not classifiable under Item 51A(iv) or Item 51A(iii). As the duty demands could not be restored and the Collector's classification did not stand, the penalty also failed for want of foundation. The review notice was discharged and the assessee's position remained undisturbed. en-us Mon, 20 Jul 1987 00:00:00 +0530 Mon, 30 May 2011 16:15:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73255 A review notice under Section 36(2) was held time-barred insofar as it sought to restore duty demands, so that challenge could not survive. On classification, cutting dies and cutting discs used manually to cut leather or rubber sheets were not shown by reliable evidence to be industrial knives or blades; they were therefore not classifiable under Item 51A(iv) or Item 51A(iii). As the duty demands could not be restored and the Collector's classification did not stand, the penalty also failed for want of foundation. The review notice was discharged and the assessee's position remained undisturbed. Case-Laws Central Excise Mon, 20 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73255