TMI Blog2010 (4) TMI 958X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-3-2006 is sought to be denied to the appellants on the ground of non compliance of the condition 3 of the said notification read with Trade Notice No. 40/97.-C.E., dated 16-5-97. 4. It is the contention on behalf of the appellants that the said trade notice was not in existence at the relevant time in view of Rule 33 of Central Excise Rules, 2002 and secondly that the condition 3 of the Notification No. 05/2006-C.E. nowhere requires the information to be submitted in the manner stipulated under the said trade notice. 5. The authorities below after taking into consideration the notifications and the trade notice in question have held that the appellants have failed to fulfill the said condition of the notification. 6. The Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ily account for the receipt and issue of raw materials for the manufacture of excisable goods and the quantity of excisable goods manufactured out of the same in the format, annexed as Annexure A and on account of shiftwise and batchwise raw materials consumed in the manufacture of excisable goods and I quantity of excisable goods manufactured as per annexure B to this (Trade Notice. In addition to maintaining the raw materials and excisable goods accounts, every manufacturer of asbestos - cement products shall also submit a monthly return in the format annexed as annexure B in respect of the above raw materials used and the excisable goods manufactured from them to the jurisdictional Range, Superintendent with a copy to the jurisdic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich can be said to be in any manner inconsistent with the said trade notice and therefore, would have overriding effect. In the absence of any such provision being pointed out in the said Rules the trade notice can not be said to be non-existence at the relevant time. 10. As regards Condition No. 3 attached to the said notification had clearly required the information to be furnished by monthly returns in the form and the manner as may be specified by the excise officer. Obviously, the method has been specified under the said trade notice. It is not in dispute that the information was not furnished in the dictate of the said notice in the sense that the returns were not filed in time. 11. Filing of returns within a stipulated period is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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