https://www.taxtmi.com/caselaws?id=40487 Limitation for a review show cause notice under Section 36(2) of the Central Excises and Salt Act, 1944 was computed from the date the appellate order was communicated to the affected party, because the order was not complete until made known; on that basis, the notice was within time. For classification, putty used in window frames was treated according to its common parlance and trade understanding, not as paint or painter's material, because it was used to fix glass panes and was known in commerce as window-frame putty. The review objection failed on limitation, and the product was held outside Tariff Item No. 14. en-us Mon, 24 Jul 1978 00:00:00 +0530 Sat, 08 May 2010 18:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40487 Limitation for a review show cause notice under Section 36(2) of the Central Excises and Salt Act, 1944 was computed from the date the appellate order was communicated to the affected party, because the order was not complete until made known; on that basis, the notice was within time. For classification, putty used in window frames was treated according to its common parlance and trade understanding, not as paint or painter's material, because it was used to fix glass panes and was known in commerce as window-frame putty. The review objection failed on limitation, and the product was held outside Tariff Item No. 14. Case-Laws Central Excise Mon, 24 Jul 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40487