FGP LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Leave is granted in SLP (C) No. 7908 of 1985.

(2.) These two appeals are filed by the same appellant, by special leave. In civil Appeal No. 10218 of 1983, which arises from the order of the Customs, excise and Gold (Control) Appellate Tribunal ("cegat" in short) in Appeal no. ED9sb (I) 605 of 1983-D dated 22-8-1983, the question that arises for consideration is, whether intermediate product "glass lumps" are excisable goods under residuary Item 68 till 28-2-1979 and with effect from 1-3-1979 under Item 23-A (4) (hereinafter this appeal will be referred to as "the main appeal").

(3.) In the connected Civil Appeal No. 7114 of 2000 [arising out of SLP (C) No. 7908 of 1985] which is from the order of the High Court of Bombay in Writ Petition No. 5095 of 1984 dated 25-1-1985, the question is whether demand of duty without being preceded by a show-cause notice, is sustainable in law (hereinafter this appeal will be referred to as "the connected appeal").