TaxTMI 
TaxTMI 
1998 (10) TMI 224
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....e, we have heard the learned JDR, Shri R.S. Sangia in support of the Revenue's appeal. Briefly stated facts of the case are as follows : 1.2 The respondents herein, a manufacturer of aerated waters, filed a classification list effective from 1-4-1987 claiming the benefit of exemption as provided to SSI units under Notification 175/86 (as amended). The said classification list was approved on 5-6-1987 by the Assistant Collector vide his Order-in-Original No. 18/Val/1987, dated 5-6-1987 wherein it was held that since the unit was not registered as a Small Scale Industries with the Director of Industries, the benefit of Notification 175/86-C.E., dated 1-3-1986 (as amended) could not be extended. The classification list was accordingly ....
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....ned lower appellate authority. Hence this appeal by the Revenue. 2.1 Learned JDR, Shri R.S. Sangia submits that the show cause notice dated 9-5-1988 was not really necessary inasmuch as the earlier order-in-original dated 5-6-1987 approved the classification list of the respondents herein denying them the benefit of Notification No. 175/86-C.E. The said order-in-original also demanded the duty inasmuch as the clearances were provisional pending approval of the classification lists. This order-in-original has become final inasmuch as the respondents herein have not challenged the said order-in-original. Once the classification list has been approved well in time and the demand of duty has also been confirmed against the respondents, ....
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....y thereof has now been submitted by the Superintendent of Central Excise (Review). In view of the marking that the show cause notice is "Sd/-" it cannot be treated to have be an unsigned show cause notice. In any case such a plea of fact was not taken before the original authority and the lower appellate authority and this plea cannot be allowed to be taken at this stage. 3.3 Next plea is that the show cause notice having been issued by the Superintendent of Central Excise and invoking a period exceeding six months is an incompetent show cause notice. Another plea of the learned Advocate is that the letter dated 9-6-1987 cannot be treated as a show cause notice under Section 11A ibid. It is also submitted that the application of SSI....
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....as become final having not been challenged by the respondents herein. They were, therefore, duty bound to comply not only with that statutory order but also with the assessments made in pursuance of that order. There was no need for a separate show cause notice in the facts and circumstances of this case as done by the department on 9-5-1988. In these circumstances, it cannot be held that the demand of duty in any manner is barred by time inasmuch as the demand had been made well within the period of six months immediately on finalisation of the classification list by the Assistant Collector vide his order dated 5-6-1987. The citations relied upon by the respondents learned Advocate in his written submissions for the demand being time barre....