1992 (7) TMI 201

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....thorities the fact of production of goods of the other units. 2. The following questions of law have been raised for reference to the Hon'ble High Court :- (1) Whether the applicant is justified in his belief that the terms of Excisable goods under Tariff Item 68 referred to in the Notification No. 77/83 and 77/85 relate to Splints and Veneers and not matches also. (2) Whether in view of the accounts maintained by the applicant for consumption of raw materials which would include the consumption of Splints and Veneers and also the submission of periodical Returns to the departments of Governments including Returns under Rule 55 to the Excise Authorities it could be said whether there is any suppression of material, warranting the invokin....

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....f Notifications 77/83 and 77/85 would not admit of any ambiguity in regard to the nature of the declaration and that the applicants had not filed the correct declaration. Nothing has been pointed out before us that the wording of the notification would lead to any doubt that applicants were not required to file a declaration in regard to all the excisable goods manufactured by them. Admittedly, the applicants had not filed any declaration or intimated the authorities in regard to the manufacture of Splints & Veneers which are excisable and which were, therefore, required to be included in the declaration regarding the excisable goods manufactured by the applicants and the value of the same was also required to be intimated. In view of the a....

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.... context. 8. Question No. 4 as referred to above does not arise out of the order of the Tribunal inasmuch as no plea in regard to the demand for the period 1984-85 in the context of captive consumption was raised. The learned Advocate at the time of hearing before us has urged that the addendum should have been issued by the Collector and the amended provisions of Section 11 A would apply. We observe the Tribunal in the order has clearly held that the addendum was issued after the amendment to Section 11 A and the show cause notice had already been issued by the Superintendent before the amendment and the addendum cannot be taken to be a fresh notice and has upheld the legality of the show cause notice issued for the reason that the demand....