1982 (4) TMI 280

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.... Appellate Collector of Central Excise Madras.] - This is an Appeal filed by M/s. Hindustan Aeronautics Limited (Foundry and Forge Division), Bangalore-17, against the orders of the Asstt. Collector of Central Excise, Lalbagh Division, Bangalore vide his order C. No. V/51A/3/90/80 B.8, dated 13-11-1981. 2. The brief facts of the case show that the appellants licenced under T.I. No. 51A faile....

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....) The demand is time barred under Rule 10; the Rule 10A has already been deleted from Central Excise Rules. 4. When the show cause notice was issued under Rule (2) (2)/10/10A read with Rule 173J the confirmation of the demand under Section 11A without issue of show cause notice is not valid as it is without jurisdiction and maintainable. Further in as much as action was initiated prior ....

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....sues to be decided in this case. One is whether demanding duty on dies other than "extrusion dies" and "dies for wire drawing" is correct and the other whether the demand raised under Rule (2) (2)/10/10A read with Rule 173J under show cause notice and confirmed under Section 11A is correct and maintainable. 8. As to the first point I am of the opinion that "forged dies" manufactured by the a....