TMI Blog1990 (11) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... ni, Member (T)]. The issue, in this appeal against Calcutta Collector of Central Excise (Appeals) order dated 13-8-1986, is whether the appellants, herein, were right in taking credit of duty paid on the inputs veneer and sawn timber for set-off of duty against their finished product in terms of Notification 201/79 which provides for such set-off of duty on the finished product to the extent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 8-5-1985. A show cause notice was issued on 12-12-1985 charging the appellants with irregular availment of credit under the notification. Since the payment of duty subsequent to receipt of the inputs as a result of adjudication and under TR 6 Challan will not be with the conditions in the notification. The Assistant Collector of Customs Central Excise, Jorhat, confirmed the demand by his order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e has been adjudicated in Feb., 1986 by the Assistant Collector and the order, argued the ld. Counsel, was, therefore, without jurisdiction. Sh. L.C. Chakraborty, the ld. D.R. on the other hand argued that Notification 201/79 is a self-contained notification and is distinct from proforma credit under Rule 56A of Central Excise Rules. This notification allows only an input to finished product propo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proforma credit under Rule 56A set-off of duty under Notification 201/79 are pari materia. Therefore, the show cause notice issued on 12-12-1985 for recovery of duty credit irregularly taken on 8-5-1985, is beyond six months period and in such situation, as per provisions proviso to Sec. 11A only the Collector is the authority empowered to demand duty and not the Assistant Collector after the amen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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