1980 (7) TMI 257

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....g on 7-7-1980 at New Delhi. He pointed out that the appellant had taken up a licence on 24-4-1962 when the electric wires and cables became dutiable. They had also cleared goods under Nil ARI. He produced three of them in support of this contention. He also pointed out that on the basis of a visit of the Central Excise Inspector the appellants had also written two letters dated 19-5-1970 and the o....

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....en going by the decision of the Madras High Court only assessment proceedings would not be hit by such time bar. So far as the classification is concerned, he pointed out by referring to C.B.R. Bulletin, January-March, 1969-P. 114 that there was no uniform practice for charging such goods to duty. The appellants purchased bare copper wire in 30, 40, and 45 SWG and then converted them to the goods....