1990 (6) TMI 187

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..... Shri Chelameswar, the learned Counsel for the petitioners, submits that duty has been levied on Low Density Polythene Layflat Tubing's and films falling under erstwhile Tariff Item 15-A(2) of the Central Excise Tariff manufactured and cleared for the period 23-10-1977 to 22-10-1982. It was urged that in respect of the goods a show cause notice issued on 17-11-1983 by invoking the longer period of limitation in terms of proviso to Section 11A of the Central Excises & Salt Act, 1944 culminated in an order of adjudication at the hands of the Assistant Collector of C. Ex. dated 12-11-1984 and this was not appealed against. In the meanwhile the Government of India issued a Notification No. 208/84 under Section 11C of the C. Excises & Salt Act,....

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....y has become in executable by virtue of the said statutory Notification. The learned Counsel contended that the inexcusability of the order of the Assistant Collector referred to supra could be pleaded at any time and, therefore, the authorities below should have entertained the appellants' application and hold that the Department cannot under law collect the amount and should have withdrawn the demand. The learned Counsel, while arguing the application for waiver of pre-deposit, contended that in view of the appellants' statutory rights under Notification 208/84 the appellants are not liable to make any payment at all and, therefore, this Tribunal is bound to hear the appellants' appeal on merits without calling upon the appellants to make....