1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPLICATION NO. 12 OF 2001 The Commissioner of Central Excise, Aurangabad .... Applicant V/s. Jyoti Ceramic Ind.Pvt.Ltd. Respondent Mr.Vijay Kantharia with Mr. Rohit Pardeshi,Advocates for the appellant. None for the respondent. CORAM: F.I.REBELLO AND J.H.BHATIA,JJ. DATE: 9th June,2009. P.C. 1. The Application was admitted on the following question :- “Whether the issuance of corrigendum that for only changing the proposed classification without effecting financial liability can be taken as a new show cause notice particularly when the said corrigendum was issued pursuant to the direction of Commissioner (Appeals) and this direction was never challenged ?” 2. From the record,we find that the show cause notice dated 31.8.1987; the demand made was on the ground that the goods in question were classifiable under the Heading 6907.00 of the Central Excise Tariff for the period from 1.2.1987 to 30.6.1987. A corrigendum 2 to the show cause notice was issued by the Superintendent,Central Excise and Customs, Nashik, on 2.7.1991. In the corrigendum, the issue was heading 6911 of the Central Excise Tariff instead of 6907. Based on this, the learned Tribunal held that the show cause notice was barred being beyond the period of six months. The amount involved was Rs.37,746.48. 3. In our opinion, considering the finding recorded by the Tribunal, and as it cannot be said that the said finding was not possible, the question of law as framed really would not arise and,consequently, the Appeal is dismissed. (J.H.BHATIA,J.) (F.I.REBELLO,J.)