1999 (8) TMI 631

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....Shri R.D. Negi, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal is whether the benefit of Notification No. 202/88 is available in respect of Bars and Rods manufactured by the Appellants out of the old and used railways materials and whether the demand is within the time limit specified in Section 11A of the Central Excise Act. 2. T....

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....llector of Central Excise, Indore to the effect that old used rails, cuttings, sleepers, sleeper bars, etc. were covered by the definition "angles, shapes and sections" falling under Chapter 72. He, further, mentioned that the Board has issued various circulars and on account of this circular, Trade in general was under the bona fide belief that the benefit of notification is available even if the....

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....he relevant period. He, further, submitted since the Department was not kept informed and also because of the appellants did not seek approval of the Department for effecting clearance at nil rate of duty, extended period of limitation has been rightly invoked by the Collector. 4. We have considered the submissions made by both the sides. As far as the issue on merit is concerned, the bene....

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.... central excise duty in terms of Notification No. 202/88. Hence, on the ratio of the Supreme Court judgment quoted above, we hold that in these cases the short levy, if any, was recoverable for a period of only six months from the date of the show cause notice and the Collector's order invoking the extended period of limitation in terms of the proviso to Section 11A is not sustainable." Respect....