TMI Blog1985 (10) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise, Bombay-II, received the order of the Collector (Appeals) on 21-4-1983 and the appeal on his behalf was filed in the Registry on 30-7-1983, there was a delay of 9 days which required condonation before the appeal could be taken up on merits. Accordingly, the Departmental Representative was asked to state what reasons the appellant had in favour of the request for condonation of the appeal, which request was contained in the Deputy Collector s letter addressed to the Registry. The Departmental Representative was also informed as to why no application in proper form was filed for condoning the delay. The Departmental Representative agreed with my views regarding the procedural lapse but made an oral request for condoning the delay on g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondents had a sum of Rs. 2922.69 in their R.G. 23 account as credit of special excise duty paid on the raw materials. The respondents transferred this credit from R.G. 23 account for special excise duty to the similar account for the basic excise duty paid on the raw materials. This transfer was without the Assistant Collector s permission, and therefore, the department raised an objection to this action. The respondents accordingly, retransferred this credit amount to the special excise duty account as in the meanwhile special duty was reimposed under the Finance Bill of 1980. The respondents utilised this credit towards discharging of liability on their goods towards the special excise duty. The Superintendent of Central Excise is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice also relied on Rule 56-A(3) (VI)(b). Shri Divekar also read the sub-rule. He similarly argued that this provision could not also be construed to mean that the credit should lapse. He reiterated the contention on behalf of M/s. Garware Paints Ltd., that the credit had been correctly utilised and the respondents action was in accordance with law. He accordingly submitted that the appeal should be dismissed. 6. The first question for consideration is the admission of the appeal. Even though the amount involved is less than Rs.10,000/-, I am refraining from refusing admission as the appellant has argued that the appeal involves a question of interpretation of Rule 56A. Accordingly, I admit this appeal for hearing and decision on merits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are exempt from duty. Similarly, reading of sub-rule (3)(VI)(b) does not also support the contention of the appellant. This provision prohibits the applicant not to utilise the credit unless he has given prior notice to the proper officer before the excise duty paid on raw materials or component parts are received in his factory to enable the proper officer to be present at the time receipt of such material, and it also forbids refund of such credit in cash or by cheque. Therefore, this provision also does not state that the credit lapses when the duty is removed on the raw materials etc., concerned. The special duty of excise is levied under the Finance Acts from year to year and is also a duty of excise for all purposes and has to be admi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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