1999 (10) TMI 305

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.... decided by the Collector in the impugned order. 2. Briefly stated the facts are that the appellants manufacture steel castings and cast articles of iron or steel. The Collector, Central Excise, under the impugned order held that Adamite Rolls/Chill Rolls were classifiable under Heading 84.55 of CETA and confirmed the demand of duty amounting to Rs. 74,305.75 and imposed a penalty of Rs. 25000/- on the ground that specific shape and form had been given to the castings by shaping them to stepped diameter shape by machining process; that the enquiries made from the appellant's customers namely M/s. Upper India Steel Manufacturing and M/s. Engineering Company Ltd. revealed that steel rolls were fit for replacement after simply grooving....

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.... Upper India Steel in which they had mentioned that they purchased unmachined steel casting from the appellants. 4. The learned Advocate also mentioned that the demand for the period from 21-11-1987 to 20-5-1989 is hit by time limit as the show cause notice was issued on 19-11-1992; that all the facts were in the knowledge of the department as a show cause notice was issued to them on 27-9-1988 for demanding duty for the period from 11/87 to 3/88 on the same grounds that they had machined the steel castings; that the said notice was withdrawn by the Superintendent under letter dated 23-9-1991; that the second notice should have been issued within 6 months of withdrawing the first notice. 5. Countering the arguments, Shri Ash....