TMI Blog1983 (5) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... t Collector of Central Excise on losses over 0.75% of Mineral oil transferred in bond under Rule 152 from the appellants installations in Bombay to their installations in Delhi. The Central Excise Authorities in charge of their installations at Bombay have thus recovered duty on losses in excess of 0.75% in the quantities transferred under each A.R. 3 application to Delhi in bond. Though the details of each appeal are not the same, the basic issue is the same in all the appeals. The learned representative of the appellants has stated that the demands for duty were made under Rule 160 of the Central Excise Rules, 1944. These demands have been paid under protest and in two cases the claims for refunds were rejected, and hence, all these matt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the demands would be barred by limitation. Shri Bhave read Rule 10 as it stood prior to the amendment on 6-8-1977, and referring to the headings of the old Rule and the new Rule he tried to explain the intention behind the rule, in the original and amended forms, Shri Bhave further argued that Rule 10 after the amendment in August, 1977 would cover all cases of payment or non-payment of duty and refund of duty erroneously paid. He explained that Rule 10 was wide enough and it was for this reason that Rule 10A was simultaneously dropped with the incorporation of new Rule 10 with effect from 6-8-1977. In this behalf he referred to the Supreme Court s Judgment in the case of Assistant Collector of Central Excise v. Elphinstone Spinning and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted by him. Besides, Rule 160 was specific to the facts of the case before the Hon ble High Court in Calcutta and in that case the general Rule 10 was not favoured in preference to the specific Rule 160. In view of the foregoing submissions, he requested that all the four appeals be allowed. 2. The learned departmental representative argued that Rule 10 would not apply and that Rule 160 will apply, and since Rule 160 did not have any time limit for the purpose of raising demand, the demands were not hit by time-bar and therefore, the orders of the Assistant Collector and Collector of Central Excise (Appeals) were legal. On the aforesaid grounds he submitted that the same should be confirmed. 3. Shri Bhave stated in reply that the dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s non-accountal of goods for the purpose of Rule 160. The goods were permitted to be removed from one warehouse to another under Rule 152, and bond was required to be given for due arrival and rewarehousing at destination under Rule 153. Sub-rule (3) of Rule 153 inter alia stipulates that the bond shall not be discharged until the full duty on any deficiency in such goods is paid. Thus, these demands have been made and duties recovered in terms of Rule 153 and not Rule 160 as held by the lower authorities or in terms of Rules 156A and 156B which are only the procedural rules consequent to the permission for removal of goods from one warehouse to another under Rule 152. Therefore, we cannot accept the appellants contention that the demands ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rigin, extension of the time limit can always be allowed, as this is a discretionary power with the proper officer of Central Excise under Rule 153 (1). Therefore, it is not correct to argue that limitation will start running from the 90th day as mentioned under Rule 156-A (4) of the Central Excise Rules, 1944, as this will be a variable period and change with each extension. Furthermore, under sub-rule (3) of Rule 10, the relevant date has been defined under clause (ii). The appellants seem to rely on proviso (a) of the definition of relevant date . This runs as follows : in the case of excisable goods on which duty has not been levied or paid or on which duty has been short levied or has not been paid in full, the date on which the du ..... X X X X Extracts X X X X X X X X Extracts X X X X
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