TMI Blog1984 (2) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... ation No. 71/78 without filing a declaration and that a duty of Rs. 25,000/- towards B.E.D. and Rs. 1,250/- S.E.D. was payable by them. The Collector passed orders in Order No. 15/80-C.E. (C. No. V(33-B)1515/1/CE.II/79 dated 8-11-1980) directing the appellants to pay the appropriate duty. In their appeal to Central Board of Excise Customs, the appellants contended that they have been filing classification lists which were approved by the department and that the non-filing of the declaration was only a technical error. The Board held that the time limit applicable for the demand of duty should be six months under Rule 10 of the Central Excise Rules, and since the Collector had not gone into the question of the non-availability of exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s objection, Shri Sethi urged that Columns 4 and 5 of the classification list had been filled by the Sectoral Officer and all the necessary particulars have been furnished with the approval at the authorities. He also urged that the RT-12 returns for the relevant months indicated the value of the clearances made on behalf of the loan licensee. He stated that the conditions set out in Notification No. 305/77-C.E., dated 5-11-1977 have been complied with and the appellants have not exceeded the total production of Rs. 15 lakhs. On the question of time bar, he pointed out that the demand was issued on 10-3-1980 for the goods removed during the period 1-4-1978 to 12-9-1978 and hence it was clearly time barred. He further contended that the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4-5-1982 which reads as follows :- (iv) Under Notification Nos. 71/78-C.E., dated 1-3-1978 and No. 80/80-C.E. dated 19-6-1980 (as it existed prior to its amendment by Notification No. 73/81-C.E. dated 25-3-1981), the benefit of the concession is to be given to clearances for home consumption by or on behalf of a manufacturer from one or more factories. Therefore, the clearances by the principal manufacturer (factory owner), even if they are on behalf of a loan licensee will have to be reckoned for the purpose of determining the principal manufacturer (factory owner) s eligibility to the benefits under these notifications. On the other hand, the clearances made by the principal manufacturer on his own account cannot be clubbed with the cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... returns filed by the appellants have been endorsed by the departmental authorities after verifying the details. The learned Consultant for the appellants urges that the Tariff Classification and the rate of duty were unconditionally and finally accepted. It could be found from the RT-12 return that the clearances including the value of clearances on behalf of the loan licensee exceeded the limit of Rs. 15 lakhs. If the department wanted to rely on suppression of materials as a ground claiming an extended period of limitation, the same should have been specifically set out in the show cause notice. In its absence it cannot now be argued at this stage that there was mis-statement, or suppression of facts. The demand is therefore clearly time ..... X X X X Extracts X X X X X X X X Extracts X X X X
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