1995 (1) TMI 71

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....nt, a Public Limited Company, has preferred these appeals against the decision of the High Court dismissing its writ petitions by which the appellant sought to question the decision of the Revenue levying excise duty under Item 17(4) of the Central Excises and Salt [Act], 1944. The said show cause notice was issued under Rule 10, as in force prior to 6th August, 1977 which inter alia provided that....

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....e case of self-removal, the time limit for recovery of short levy or refund of excess levy, etc., was fixed as one year instead of three months as stated in Rule 10. 3. There is no doubt that in the instant case the show cause notice was issued within time. Although, the show cause notice was for a longer time it was confined to one year only and therefore, instead of the amount of Rs. 4,37,074....

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....f goods and the price list year after year was estopped from questioning the same as Rule 10 of the Rules did not permit change in the classification list retrospectively. Reliance was placed on the decision of this Court in Rainbow Industries (P) Ltd. v. Collector of Central Excise, Vadodara 1994 (74) E.L.T. 3 (S.C.) wherein this Court held that once the Department accepted the price list, acted ....

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....reference was made to Section 11A of the Act which is more or less (substantially) the same. Under the said provision when any duty of excise is found to have been not levied or paid or has been short-levied or short-paid or erroneously refunded, a show cause notice could be issued on the person chargeable with the duty within six months from the relevant date requiring him to show cause why he sh....