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TMI Blog1988 (7) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... spondents. [Order per : K. Prakesh Anand, Member (T)]. - This is a matter where the respondents who were manufacturing Rubber sheets, falling under Central Excise Tariff Item No. 16A(2) and Rubber Hose pipes falling under Central Excise Tariff Item No. 16A(3) filed a classification list bearing No. 13/78 on 12.4.1978, and claimed exemption in respect of the hose pipes under Notification No. 71/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty. Collector (Appeals) also observed that the R.T. 12 Returns for the relevant period had also been finalised by the proper officer. Accordingly, Collector (Appeals) ordered that the time limit of six months prescribed in Rule 10 of the Central Excise Rules, was attracted and on that basis, the demand of duty was barred by limitation. It is against this order that the Department has come up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of Central Excise Rules inasmuch as the goods were cleared without cover of gate passes and also incorrect information was furnished in the R.T. 12 Returns. In view of suppression of facts, it is stated, the six months limitation did not apply in this case. 5. Responding, the learned advocate submitted that the classification list filed included all the items manufactured. The Respondents were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 71/78, dated 1-3-1978, the assessee could have the benefit of exemption of duty only in respect of goods of value not exceeding Rs. 5 lakhs. When an assessee makes a claim for a conditional exemption of this nature, he is under an obligation to pay the normal duty in respect of goods exceeding the limit provided in the Notification, the benefit of which has been claimed by, and allowed to, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt as regards the clearances in respect of rubber sheets with a view to avoid payment of duty. Accordingly, we hold that the Collector (Appeals) has erred in coming to the conclusion that there is no question of any suppression of facts or mis-statement with intention to evade payment of duty and that the demand of duty is barred by the time limit of six months. We set aside the order and allow th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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