TMI Blog1999 (12) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... shown where the requirement of the law was that detailed description was to be given. The Collector confirmed the short levy and also imposed a penalty of Rs. 5,00,000/- on the assessees. The assessees then filed an appeal before CEGAT. Reliance was placed by the assessees on Board s letter No. 263/17/87 CX-8, dated 9-2-1988. In this letter it was observed that detailed description was mandatorily to be given but that in cases relating to the period prior to February, 1988 the Collector could permit credit to be taken provided the private or statutory records showed that the inputs had been duly received and consumed in the manufacture of final goods. The plea was also made that the demands were hit by limitation. The Tribunal in their orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that on oral summons subsequent to the hearing the records were placed before the jurisdictional Superintendent and the Inspector nominated by him. The documents which were presented were also described. It was also claimed that other documents were also ready for examination. Surprise was expressed at the orders of the Collector. 4. In response to a specific query whether the Collector had reacted to the assessees letter dated 25-2-1994, Shri Patil replied in the negative. Shri Choubey, however, submits that there is nothing on record to establish this statement. 5. We observe that during the proceedings before the Tribunal a specific claim was made about the availability of the relevant documents and readiness of the assessees to p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... long with RT12 returns during the entire period. It was observed that in these extracts duty paying documents had come to the notice of the department and if there was no mis-declaration or short declaration, the department had ample opportunity to notice and correct lacuna. In the judgment reported in 1999 (111) E.L.T. 220 (T) where the show cause notice was issued on 17-3-1993 covering the period April, 1988 to March, 1989 the Tribunal found in favour of the same assessee on point of limitation on the same observation that the extracts of the relevant records were in the knowledge of the department. In the third case reported in 1996 (87) E.L.T. 90 where the show cause notice was dated 18-4-1994 covering the period April, 1989 to Septembe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
