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1999 (3) TMI 81 - SC - Central ExciseWhether the notice issued by the respondent was beyond the period of six months hence barred by time ? Whether the stock in question was pre-budget stock, the assessment on the same was illegal and not sustainable? Held that:- In the present case a clear finding was recorded that the petitioner was aware and was obliged to file RG 1 Register, gate passes and also of clearances in the RT 12 returns by disclosing the particulars which was not done. The finding recorded especially in the background that this was a case of self removal procedure in which there is obligation cast on the assessee to make proper and correct declaration and entries in the production register RG 1. Further finding was that it was not by inadvertence. There could be no other inference if it was not by inadvertence, then deliberate, then it is not in the realm of inaction of the assessee but with the objective of a gain, which in other words would be conscious withholding of the information. Thus unhesitantly we conclude, on the facts of this case, proviso to Section 11 would be applicable, hence, show cause notice is held to be within time. the Tribunal recorded the finding that once allegation was that stock was not pre-budget stock, the burden was on the assessee to prove this fact. This was not done. The Tribunal further recorded that the Assistant Collector personally examined the matter and after discussing with the company official and after the scrutiny of the record gave allowances for a quantity which he held to be from pre-budget stock and that quantity was excluded from excise duty. Assistant Collector gives details about this and Tribunal recorded these figures were not controverted by the assessee before the Tribunal. No evidence was led to prove this. We find even this submission of learned Counsel for the appellant has been concurrently found against him by all the courts below. Against assessee.
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