TaxTMI 
TaxTMI 
2006 (9) TMI 253
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....os. E/l06 & 107/94-B [2001 (135) E.L.T. 731 (Tri - Del.)]. 2. The only point urged before us is that the Show Cause Notice dated 4-3-1980 issued by the department was beyond the period of six months and, therefore, is barred by time. 3. The period involved in these appeals is financial year 1978-1979 i.e. 1-4-1978 to 31-3-1979. 4. The facts giving rise to these appeals are: Appellant manufactures refrigerating and air conditioning machinery, appliances and parts thereof falling under Tariff item 29A of the then Central Excise Tariff. It filed classification list from 1-4-1978 in respect of the goods manufactured by it. In classification list, it claimed exemption under Notification No. 71/78 dated 1-3-1978. It declared that the ....
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....e duty which has not been levied or paid, or which has been short-levied, or to whom the refund has erroneously been made, or which has not been paid in full, requiring him to show cause why he should not pay the amount specified in the notice: xx xx xxx xx xx xxx calling upon it to show cause why exemption from payment of duty on the aggregate value of first not exceeding Rs. 5 lacs clearances during the year 1978-79 under Notification No. 71/78 dated 1-3-1978 be not denied and confirmed as disallowed earlier on 17-12-1979. Extended period of limitation ....
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....E LT. 334 (Tri -LB), it was held that the assessments from 1-4-1978 till 17-12-1979 the date on which the classification list was approved remained provisional In the larger Bench, in the aforesaid case, it was held as under: "From the above discussion, we are clear in our mind that Samrat International Pvt. Ltd. envisages payment of duty on provisional basis pending decision of classification list or price list. For these payments to be treated as provisional, procedure contemplated by Rule 9B is not to be followed. Therefore, we are of the considered view that the observation made by the Larger Bench of Five Members that there should be material on record to show that procedure laid down in Rule 9B was followed for the purpose of showi....
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....asis of said provisional basis, and payment of duty was also made on the basis of said provisional classification. These facts in the instant case are missing, therefore, in our opinion there is no material in the instant case to establish the fact that either there was a provisional classification or there was an order made under Rule 9B empowering the clearance on the basis of such provisional classification. In the absence of the same, we cannot accept the argument of the Revenue that in fact the order of the Assistant Collector dated 21-1-1976 is a provisional order based on which clearance was made by the appellants or that they paid duty on that basis. On the contrary, as held by the Judicial Member the said order of classification wa....