C.T.A. Piliai, Member (T)

1. The facts of the case have been set out in the order of the Collector of Central Excise, Coimbatore, referred to above. The short points for consideration in this appeal are whether the demand for duty on automotive brake drums which had been cleared from March 1979 to April 1983 without, payment of duty, in 'terms of Rule 9(2) read with Section 11A of the Central Excises Salt Act, 1982 is maintainable because it encompasses a period longer than six months from the date of demand, and whether the order being that of the Collector is in conformity with the provisions of Section 11A at all.

2. It is accepted that brake drums are liable to duty under Item 68 of the Central Excise Tariff with effect from 1-3-79 because of the changes brought about by the Budget of 1979. It is also not disputed that goods have been cleared without payment of the duty leviable under that Item.

3. The learned advocate for the appellant urged that there can be no demand without a process of assessment and in this connection, he relied on the decision of the Supreme Court in the case of 'Assistant Collector of Central Excise., Calcutta v. National Tobacco Co. of India Limite