TMI Blog1996 (7) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... id by them at the time of removal of such goods from the factory will form part of the assessable value and they are liable to pay differential duty on that amount the appropriate rate. (2) Assistant Collector, Central Excise, Ranchi will scrutinise the correctness of the statistical data furnished by the assessee at the time of personal hearing vis- -vis the data on which the demand notice has been based and, if necessary, the amount of duty payable by them will be re-quantified by him for which relevant documents will be supplied by the assessee to the Assistant Collector within a month of the receipt of this order. (3) Duty liability of the assessee will be restricted to the goods removed by them from the factory during the period of fiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partment invoices dated 1.2.1982 to 31.3.1982 and from 1.4.1982 to 27.8.1982. In their letter dated 31.3.1983, they had also submitted bills/invoices for the period 18.3.1982 to 24.1.1983. Further, in their letter dated 7.5.1984, they had also submitted the bills dated 4.4.1983 to 31.12.1983 and 2.1.1984 to 31.3.1984. 4. Learned Consultant, therefore, urges that the fact of charging of a higher duty from the customers was known to the Department during all these years from 1982 to 1984. Therefore, the allegation of fact of suppression cannot be sustained against the appellants. Consequently, the show cause notice is barred by time. 5. On the other hand, learned S.D.R., Shri K.K. Biswas for the respondent Collector opposes the contention of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... person or his agent, the provisions of Section 11A(1) would apply as if for the words, six months , the words, five years are read i.e. within five years from the relevant date of payment i.e. date of clearance, for issue of a show cause notice is issued. In terms of Section 11A(3), relevant date in the present case would mean date on which duty is to be paid under this Act or the Rules made thereunder; in other words, the date on which the goods have been cleared from the factory. In other words, if there is any suppression of fact at the time of clearance of the goods and duty has been short-paid on account of such a suppression by an assessee, the Department can demand the duty so short-levied or short-paid within a period of five years ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llector concerned to requantify the demand on the basis of relevant documents. This was not correct on his part. It should have been requantified by him for the four financial years and within the period of five years of the show cause notice after going through the evidence on record. We, therefore, direct the Adjudicating Officer namely the Collector of Central Excise, Jamshedpur in whose jurisdiction the factory is located, to requantify the demand himself after going through the evidence on record. At this stage, Shri P.R. Biswas, ld. Consultant submits that the appellants herein would be entitled to certain permissible deductions under Section 4 of the Act. Since this point had not been taken by the appellants and was not the subject m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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