https://www.taxtmi.com/caselaws?id=41285 Copper and copper alloy flats, bus bars and strips were treated as "strips" on the basis of the Indian Standard Institution's technical definition, and the goods were therefore dutiable under Item 26A(2) of the Central Excise Tariff. The demand was sustained under rule 10A, because no prior assessment had been made and rule 10 was inapplicable; rule 10A operated as the residuary recovery provision where duty arose in unforeseen circumstances. The Superintendent's communication was held to be sufficient notice, as it clearly informed the assessee of the Department's view and the basis of the proposed levy. The writ petition failed and the demand was sustained. en-us Thu, 17 Jun 1982 00:00:00 +0530 Tue, 01 Jun 2010 17:02:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41285 Copper and copper alloy flats, bus bars and strips were treated as "strips" on the basis of the Indian Standard Institution's technical definition, and the goods were therefore dutiable under Item 26A(2) of the Central Excise Tariff. The demand was sustained under rule 10A, because no prior assessment had been made and rule 10 was inapplicable; rule 10A operated as the residuary recovery provision where duty arose in unforeseen circumstances. The Superintendent's communication was held to be sufficient notice, as it clearly informed the assessee of the Department's view and the basis of the proposed levy. The writ petition failed and the demand was sustained. Case-Laws Central Excise Thu, 17 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41285