TaxTMI 
TaxTMI 
1996 (7) TMI 275
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....SDR, for the Respondents. [Order per : Shiben K. Dhar, Member (T)]. - This appeal is directed against the order-in-original dated 24-9-1986 of Collector of Central Excise, Coimbatore. 2.  The issue relates to dutiability of certain items of plant and machinery claimed to be non-dutiable by the appellants. 3.  Arguing for the appellants, the Learned Advocate submits that they filed a....
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....n 1st July, 1985, however, this show cause notice was withdrawn. The classification list was slightly modified unilaterally and the goods were classified as excisable under TI 68. This matter was remanded to Assistant Collector on 27th May, 1986. However, in the meantime, a fresh show cause notice was issued on the same set of facts alleging the goods to be excisable. These goods were finally held....
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....o invoke extended period was only Collector and, therefore, the second show cause notice was issued. 5.  We have heard both sides on the limited question of time bar. 6.  We find when two show cause notices are issued on identical set of facts extended period cannot be invoked. On going through the revised show cause notice dated 27-5-1986, we also find that no ingredients as would jus....