S.T.P. LTD. Vs. CCE, KANPUR

JUDGEMENT

(1.) THE issue for decision in these cases is whether the process of conversion of straight grade bitumen (on which duty has been paid under CET Sub -heading 2713 22) into blown grade bitumen by air -blowing and packing into drums/bags from amounts to manufacture of a different commercial excisable commodity under CET Sub -heading 2713 21. The second issue relates to the applicability of extended period of limitation under the proviso to Section 11A of the Central Excise Act 1944 In appeal No E/2321/90 -C, the adjudicating authority has answered the issue in the affirmative and has held that the demand is not time barred, and has accordingly confirmed a duty demand of Rs. 3,31,964,30 and imposed a penalty of Rs. 1 lakh on the appellants In appeal No E/3130/90 -C, the lower appellate authority has upheld the order of the Assistant Collector who confirmed a duty demand of Rs. 2,19,145.92, holding that the bitumen packed in drums falls for classification under CET sub -heading 27132. We have head Shri Gopal Prasad learned Advocate and Dr Ravinder Babu, learned DR