TMI Blog1992 (9) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... that are required to be set out for disposal of the appeal are as follows :- The appellants are manufacturer of Room Coolers entitled to avail of Small Scale exemption under Notification 175/86. They also filed a MODVAT declaration on 18-1-1988 giving the list of inputs and the particulars of the final product and were availing the MODVAT Credit during 18-1-1988 to 31-3-1988. On 1-4-1988, they filed a fresh classification list for the financial year 1988-89, claiming scale exemption in terms of Notification 175/86 and in that classification list, they had indicated that No MODVAT would be availed of for the first clearance of Rs. 15 lakhs (Classification List dated 1-4-1988 produced before us). This Classification List has been duly appr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt appeal is against that order. 4. Heard both the sides. The facts narrated above are not disputed by the ld. SDR. He pleaded that possibly the appellants have not produced the copy of C.L. dated 26-4-1988 before the Collector, in which case the Collr. might have taken a different view on the extended point. As regards delay in his filing of RT 12 returns, Shri Kapoor pleaded that because the excise records were taken away by the Income Tax authorities, there was a delay. But he pointed out that even after filing RT 12 returns, the Deptt. have taken more than six months to issue the S.C.N. His arguments were both on merits as well as on grounds of time bar. However Shri Mondal contended that when the appellants have gone out of the MODVA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eclaration also. Hence, we are unable to see any element of suppression on this score. Delay in filing of RT 12 returns is explained on account of the non-availability of records having been taken away by Income-Tax authorities. We can appreciate that the Deptt. could plead this as a valid argument for going beyond 6 months, if they had issued the demand within a period of six months from the date of filing the return. Even this is not reported to have been done. In any case, when the availment of MODVAT benefit was not suppressed from Deptt., as is clearly evident from the C.L. dated 26-4-1988 and also in their covering letter of the same date, the extended period is not available The penalty imposed is also not justified. 6. In the resu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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