TMI Blog2001 (8) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... s under :- 1.1 The appellants during the relevant period were paying full rate of duty whereas they were entitled to the benefit of exemption of Notification No. 175/86-C.E. and were required to pay concessional rate of duty. At the time of assessing the RT-12 Returns, the Superintendent of Central Excise on 15-10-93 directed the appellants to take credit of the excess amount of duty paid by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich was taken by the appellants in terms of Superintendent's direction, under the provisions of Section 11D. The said notice culminated into the Order passed by the Additional Commissioner, confirming the duty and also imposing penalty and interest. Appeal thereagainst was rejected by the Commissioner (Appeals). Hence the present appeal. 2. Shri B.J. Mukherjee, learned Advocate along with Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue and reiterated the reasoning of the authorities below. 4. We have considered the submissions made by both sides and have gone through the impugned Orders passed by the authorities below. It is seen that the excess amount of duty paid by the appellants was allowed to be re-credited in their RG 23A Part II in the year, 1993 by the Superintendent of Central Excise by assessing the RT-12 retur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 35E(2) does not automatically result in recovering the erroneous refund. This order should be followed by a show cause notice under Section 11A, according to which the show cause notice should be issued within six months from the date of actual refund. Since the time limit for filing an appeal under Section 35E(2), is longer than the time-limit prescribed under Section 11A, the show-cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... much as in the instant case, no appeal has been filed against the Refund Order of the Superintendent under the provisions of Section 35E(2), issuance of show cause notice under the provisions of Section 11A without seeking setting aside of the earlier Order of the Refund cannot be held to be the valid proceedings. In any case, we also find that the show cause notice having been issued in the year, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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