INDIAN REFRIGERATION Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THESE appeals are directed against Final Orders Nos. 276-77 of 2001 - B dated 25-5-2001 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short "the Tribunal") in Appeals Nos. E / 106 and 107 of l994 - B.

(2.) THE only point urged before us is that the show - cause notice dated 4-3-1980 issued by the Department was beyond the period of six months and, therefore, is barred by time.

(3.) THE facts giving rise to these appeals are: the appellant manufactures refrigerating and air - conditioning machinery, appliances and parts thereof falling under Tariff Item 29 - A of the then Central Excise Tariff. It filed classification list effective from 1-4-1978 in respect of the goods manufactured by it. In this classification list, it claimed exemption under Notification No. 71/78 dated 1-3-1978. It declared that the value of the goods falling under Item 29 - A during the year 1977-1978 was Rs 42,03,147.46 (Rs 4,59,185.50 dutiable goods plus Rs 37,43,961.96 exempted goods). The classification list was approved by the Assistant Collector on 17-12-1979 but the claim of the appellant for exemption under Notification No. 71/78 was rejected.