1998 (6) TMI 280

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....Nunthuk, JDR, for the Respondents. [Order per : V.K. Agarwal, Member (T)]. - The short point brought in this appeal is whether demand of Central Excise duty can be made without issuing a show cause notice. Shri J.S. Agarwal, ld. Advocate, submitted that the show cause notice dated 20-6-1986 was issued to them only for change of the classification from Chapter 73 to Chapter 84 of the Schedule....

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....e been asked to pay the Central Excise duty, the communication dated 22-12-1988 was an order directing them to pay the differential duty. He submitted that it has been held by the Supreme Court in the case of C.C.E., Calcutta v. Tin Plate Co. of India Ltd. reported at 1996 (87) E.L.T. 589 (S.C.) = 1997 (68) ECR 36 (S.C.) that the requirement of the show cause notice in case of duty not levied or s....