(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 also disposed of by separate orders although, as it is now rather belatedly, conceded, no amount of duty for identical periods could have been either demanded or confirmed twice over in respect of identical goods manufactured by the self same manufacturer for periods that overlap. The ratio of this decision, in the circumstances of the case, however, will apply equally to the aforesaid Appeal No. 921/83.

3. The facts, in so far material, are :-

(a) the Respondent submitted an application on or about 4-8-79 for the issue of a licence as well as the approval of a classification list annexed to it, in respect of headlight covers made of glass with optical properties for use in motor vehicles and tractors under Item 68 of the First Schedule. It was alleged in the forwarding letter dated 4-8-79 that the Respondent's price list for the aforesaid goods was previously approved in terms of Item No. 23A of the First Schedule as glass and glassware. The Respondent claimed that the said classification and assessment to duty was wrong and prayed for refund of duty wrongly paid on the said basis, (p. 38 of the paper book filed by the Respondent). We are not, however, concerned with refund in the present proceedings;

(b) in response, the Superintendent, Central Excise, Firozabad, by letter dated 13-8-79, inter alia, permitted clearances under item No. 68 of the First Schedule, provisionally, in terms of Rule 9B of the Central Excise Rules, 1944 pending the report of the Chemical Examiner in regard to samples drawn on 7-8-79 [p. 43 of the Paper Book];

(c) on 11-1-80, the Inspector of Central Excise, Ferozabad, informed the Respondent that :-