1997 (8) TMI 308

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.... Choudhury, Advocate, for the Respondents. [Order per : P.C. Jain, Member (T)]. -  The following question has been raised by the applicant Commissioner, which, according to her, is a question of law arising out of Tribunal's Order dated 18th February, 1997 :- "It is mandatory on the part of the assessee to declare in their classification List under Rule 173B of Central Excise Rules, ....

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.... which appears to have been raised by the applicant Commissioner :- 1.1 The appellants herein are manufacturers of ACSR cables falling under Tariff Item 33B of the Central Excise Tariff. For this purpose, they were receiving duty-paid Aluminium Wire Rods and reducing the thickness of the wire rods to the required guage of the ACSR cables. In the process of manu- facture of the required gua....

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....enalty of Rs. 5,000.00. Hence this appeal before the Tribunal. 6. We have carefully considered the submissions of both sides. Without going into the aforesaid question raised by ld. JDR on merits whether duty is chargeable at the 9 S.W.G. stage on Aluminium Wires, we are of the view that the demand of duty is barred by time inasmuch as the finding of the adjudicating authority that the pro....