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S.VENKATESAN, S.DUGGAL, M.GOURI SHANKAR MURTHY
Collector of Central Excise, Kanpur – Appellant
Versus
West Glass Works – Respondent
M. Gouri Shankar Murthy, Member (J)
1. Two questions that arise for consideration in this Appeal by the Revenue under Section 35B (2) of the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act) are, if :-
(a) headlight covers made of glass fall within Item 23-A (4) of the First Schedule to the Act or are more appropriately classifiable under Item 68 of the said schedule;
(b) the proceedings initiated by the notice to show cause dated 15-5-81 read with corrigendum dated 22-2-82 demanding duty, under :
(i) Rule 10 of the Central Excise Rules, 1944 for the periods between 1-12-79 and 16-11-80; and
(ii) Section 11A of the said Rules for the periods between 17-11-80 and 30th April, 1981 were barred by limitation.
2. In a connected Appeal No. 921/83, between the same parties identical issues arise, although in consequence of a show cause notice dated 10-4-81 for the period between February, 1980 and 25-11-80. Obviously, the period relevant for the said Appeal (No. 921/83) was already comprehended in the proceedings initiated in terms of the show cause notice issued in this Appeal. Nevertheless, it would appear that both the cases were adjudicated and appeals filed were
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