TMI Blog1986 (4) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... da, caustic potash, acids and fertilizers during the period 1976-77 to 1978-79. The appellants herein are manufacturers of caustic potash falling under Tariff Item 14B, sulphuric acid falling under T.I. 14G and fertilizers under T.I. 14H. The appellant availed themselves of Exemption under Notification No. 198/76 CE (excess production incentive) in respect of caustic soda during the years 76-77 to 78-79, in respect of caustic potash for the year 1978-79, in respect of acids for the years 76-77 to 78-79 and in respect of fertilizers during the year 1978-79. While the appellant paid the effective duty leviable by virtue of Notification No. 198/76-CE, referred to supra, they sold the goods at .a price by including the full duty, which would ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .75 to 27.2.82 shall be deemed to have always been validly and effectively taken or done as if the amendment made by sub-section (1) has been in force at all material times and in the instant case, inasmuch as no action or thing has been taken or done or purported to have been taken or done at any time between 1.10.75 to 27.2.82, differential duty cannot be demanded in terms of Section 47(2)(d) of the Finance Act, 1982. The learned consultant for the appellant also placed reliance on the various rulings of the High Court as well as Special Bench of the Customs, Excise Gold (Control) Appellate Tribunal which we shall advert to at the relevant place. 3. The learned SDR contended that by issue of amendment to Section 4 of the Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1) had been in force at all material times and, accordingly, notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority :- a) all duties of excise levied, assessed or collected during the said period on any excisable goods under the Central Excises Act, shall be deemed to be and shall be deemed always to have been, as validly levied, assessed or collected as if the amendment made by sub-section (1) had been in force at all material times; b) no suit or other proceedings shall be maintained or continued in any court for the refund of, and no enforcement shall be made by any court of any decree or order directing the refund of, any such duties of excise which have been collected and which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mplication saved the operation of the period of limitation under Section 11(A) of the Act. We are fortified in this view by the ratio of Division Bench s ruling of the Delhi High Court in the case of J.K. Cotton, Spinning and Weaving Mills and Another v. Union of India reported in 1983 E.L.T. 239 (Del.) = 1983 ECR 117(D) wherein it is observed :- Recoveries and refund are covered by the provisions of Section 11A and 11B. We cannot pursuade ourselves to accept the argument of the learned Solicitor General that Section 51 of the Finance Act over-ride the effect of Sections 11A and 11B of the Act. The particularisation by Sec. 51 of the Finance Act cannot have the effect of repealing Sections 11A and 11B of the Act. It is further held by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... followed the ratio in the rulings of the High Court referred to supra and has held that in enforcing a demand under show cause notice, the Department is bound by the period of limitation prescribed under Section 11(A) of the Act and can enforce the demand, only for the period mentioned in Section 11(A) of the Act. 6. We, therefore, find that the ratios in the above rulings would squarely cover the question of limitation relating to the duty demanded and the reliance placed by the learned consultant for the appellant on the above rulings, in the course of his submissions, is well-founded and would clinch the issue in his favour. The learned Senior Departmental Representative, though made a brief submission about the existence of a rule con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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