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2019 (9) TMI 1267 - CESTAT BANGALORERefund of excess duty paid - provisional assessment sought for many years, but not done - CBEC No. 619/10/2002 dated 19.02.2002 - Extended period of limitation - HELD THAT:- It can be seen that the Circular though provides for finalization of values at a later date, essentially suggests provisional assessment in such cases. The appellants contend that they have approached the jurisdictional authorities for provisional assessment on a regular basis over the years. However, their request was not exceeded to by the authorities. Whatever be the Department’s reason for not accepting provisional assessment, the ratio of the Circular would not be applicable to the appellants. Extended period of limitation - HELD THAT:- As the assessments were not provisional, the Department was not barred from issuing a demand for normal period. Consequentially, the Circular is not applicable to the instant case and the demand is sustainable for the normal period. Adjustment of duty excess paid and short paid - HELD THAT:- We find that as there is no such provision in law, we cannot extend any such relief. The Department as a case on merits and the appellants are liable to pay duty for the normal period - the case remanded to the Original Authority to compute the demand for normal period which shall be paid by the appellants - appeal allowed partly by way of remand.
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