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Judgment
A show-cause notice dated 6-10-1977 was issued to the appellant demanding duty for the period between 6-2-1969 and 16-4-1977. The duty was imposed on the basis that the goods were to be classified as pilfer-proof caps. It is clear from the facts that the assessee manufactured merely tab seals for supply to the Indian Oil Corporation for being used for the purpose of sealing of oil drums. In view of the nature of goods, it could not be classified as pilfer-proof caps because it was only a seal and not a cap. That apart, amended Rule 9(2) introduced six months' period of limitation and for that reason, a show-cause notice could not make any demand for a period earlier than six months preceding the date of the notice.
In view of the fact that the goods were not even caps, they could not be classified as pilfer-proof caps. This alone is sufficient to quash the notice dated 6-10-1977. Consequently, the appeal is allowed and the impugned judgments of the Tribunal, Central Board of Excise & Customs and Collector of Central Excise are set aside.