ORDER

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. Ell 06 and 107 of 1994-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 period involved in these appeals is Financial Year] 978-1979 i.e.

1-4-1978 to 31-3-1979.

4. 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 a 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.

5. On 26-12-1979, the Superintendent, Central Excise, raised a demand b against the appellant demanding duty of Rs 5,91,400 being the duty due from the appellant as a result of finalisation of RT-12 returns.

6. In the meantime, the appellant filed an appeal against the order passed by the Assistant Collector dated 17-12-1979 rejecting its claim for exemption under Notification No. 71/78. The appellate authority set aside the order impugned before it and remanded the matter to the Assistant Collector for de novo adjudication in accordance with law after affording due opportunity to the appellant.

7. The Assistant Collector thereafter issued a show-cause notice dated 4-3-1980 to the appellant under Rule 10(1) of the Central Excise Rules, 1944 (for short "the Rules") which reads as under:

"10. Recovery of duties not levied or not paid, or short-levied or not paid in full or erroneously refunded.-{I) Where any duty has not been levied or paid or has been short-levied or erroneously refunded or any duty assessed has not been paid in full, the proper officer may, within six months from the relevant date, serve notice on the person chargeable with the duty which has not been levied or paid, or which has been short-levied, or to whom the refund has erroneously been made, or which has not been paid in e full, requiring him to show cause why he should not pay the amount specified in the notice:

calling upon it to show cause why exemption from payment of duty on the aggregate value of first not exceeding Rs 5 lakhs clearances during the year 1978-1979 under Notification No. 71/78 dated 1-3-1978 be not denied and f confirmed as disallowed earlier on 17-12-1979. Extended period of limitation was not invoked.

8. The appellant filed its reply to the show-cause notice. After taking into consideration the reply to the show-cause notice and affording an opportunity of hearing to the appellant, the Assistant Collector vide his order dated 24-4- g 1980 confirmed the demand for the year 1978-1979.

9. Aggrieved against the order of the Assistant Collector, the appellant filed an appeal before the Collector of Central Excise (Appeals) which was rejected.

10. Being further aggrieved, the appellant filed an appeal before the Tribunal which has been dismissed by the impugned order. The appellant did not contest the appeal on merits before the Tribunal. It was conceded by it that the appellant was not entitled to the exemption under Notification No. 71/78 during the year 1978-1979.

11. As regards the contention that the demand raised was barred by time, it has been held that the classification list filed by the appellant w.e.f. 1-4-1978 was approved by the Assistant Collector on 17-12-1979 in which the benefit of exemption