M/S. GUJARAT MACHINERYMANUFACTURERS LTD. vs COLLECTOR, CENTRAL EXCISE, BARODA.

The Supreme Court addressed the classification of frit under Item 23-A(4) of the Central Excise and Salt Act, holding that the Collector's reclassification was valid but emphasized that a notice for recovery of short-levied duty, as mandated by Section 35A, was not issued to the appellants. The Court ruled that the recovery could only be made for the six months preceding the order, directing recalculation of the short levy accordingly. The outcome affirmed the Tribunal's decision while ensuring compliance with procedural requirements under the Act.