JUDGMENT : Delay condoned. 2. On 27-9-2000 show cause notice was given to the assessee - respondent in which, it was alleged that the assessee was clearing `Rim Assembly' without payment of duty since 1st April, 1998. It was alleged that `Rim Assembly' has been cleared at nil rate of duty on the assumption that the assessee was entitled to the benefit of Notification No. 76 of 1986 as parts of Animal Driven Vehicle. In the show cause notice the Department alleged that a wheel in the case of ADV (Animal Driven Vehicle) would consist of a rim, a disc, a lock ring and a flange. In the show cause notice it was further alleged that the disc is an essential part of the wheel in ADV. It is fixed to the axle and without the disc, the Rim Assembly would not qualify for description as wheel. In the circumstances, the Department stated in the show cause notice that `Rim Assembly' cannot be called a `wheel' and therefore the assessee was not entitled to the benefit of exemption. 3. Before us, it was contended that the `Rim Assembly' was a wheel. In the alternative it was contended that the `Rim Assembly' was a part of the wheel in ADV and as the component of the wheel the assessee was entitled to the benefit of the Notification. Before us it was contended, relying upon various judgments of the Tribunal and circulars issued by Central Board of Excise and Customs (CBEC), that major components of a finished project are always given the benefit of exemption by purposive interpretation of the exemption Notification and therefore in the present case also since `Rim Assembly' was a major part of a wheel in the ADV the benefit of exemption given to the wheel should also be given to the `Rim Assembly'. 4. We are concerned with wheel used in Animal Driven Vehicles. In this case according to the Department without the disc there is no wheel and since there is no wheel the assessee was not entitled to claim benefit of exemption for `Rim Assembly'. In our view, the show cause notice is very clear and precise. It clearly alleges that in the case of ADV, there is no wheel without the disc. There is no reply given on this particular aspect by the assessee to the show cause notice. In our view, the show cause notice is very clear and precise. It clearly alleges that in the case of ADV, there is no wheel without the disc. There is no reply given on this particular aspect by the assessee to the show cause notice. There is no clear plea taken by the assessee that in the case of ADV wheel can exist without the disc. In the absence of the plea without going into a larger question of principle we dismiss this appeal. However, we make it clear that we are dismissing this civil appeal as the assessee has not given a clear answer to the specific allegation made by the Department in the show cause notice. However, the dismissal of the civil appeal will not preclude the assessee from raising appropriate pleas, if so advised, for subsequent period. Suffice it to state that the demand for the period 1-4-1998 to 31-8-2000 shall stand confirmed. 5. The Appeal is dismissed accordingly. Appeal dismissed.