TMI Blog2001 (5) TMI 510X X X X Extracts X X X X X X X X Extracts X X X X ..... on list, they claimed exemption under Notification No. 71/78, dated 1-3-1978. They declared that the value of the goods falling under item 29A during the year 1977-78 was Rs. 42,03,147.46 (Rs. 4,59,185.50 dutiable goods plus Rs. 37,43,961.96 exempted goods). This classification list was approved on 17-12-1979, rejecting the claim of the appellants for exemption under notification No. 71/78. 2. Immediately afterwards the appellants received a letter dated 26-12-1979 from the Superintendent, Central Excise, demanding duty of Rs. 5,91,400/- being the duty due from them as a result of finalisation of RT-12 returns. 3. The party filed an appeal against the above communications dated 17-12-1979 and dated 26-12-1979, before the Collector of Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10-1993. Hence, the present appeals. 7. We have heard Shri R. Swaminathan, Consultant for the appellants and Shri Sheo Narain Singh, SDR, for the respondent. The learned consultant for the appellants very fairly submitted that he is not contesting the appeals of his client on merits in view of the Supreme Court judgment in Union of India v. Nandi Printers - 2001 (127) E.L.T. 645 (S.C.). He, however, contended that the demand in this case is barred by limitation. He argued that the classification list was filed by the appellants on 1-4-1978 before effecting clearance in April, 1978. It is stated that the Assistant Collector did not order for provisional assessment and the demand is sustainable only when the assessments during the period ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption under Notification No. 71/78 claimed by them in their classification list and they were further asked by the Superintendent of Central Excise vide his letter dated 26-12-1979 to deposit duty of Rs. 5,91,400.53 for the clearances made during 1978-79 as per RT-12 statement. Alongwith this letter, the Superintendent of Central Excise also returned a copy of finalised RT-12 returns for each of the months of this period. The party filed appeal against these orders/communications and the matter was remanded to the Assistant Collector by the Commissioner (Appeals) for de novo consideration. At this stage, the Assistant Collector issued a show cause notice dated 4-3-1980 to the party. Accordingly, the classification list dated 1-4-1978 wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s stipulated under Section 11A of the Central Excise Act, 1944. The demand in this case, therefore, is not time barred and plea of the appellants in this regard is rejected, upholding the findings of the lower appellate authority on this score. 11. This leaves us with the contention relating to reworking out of the assessable value under Section 4(4)(d)(ii) of the Act. In this regard, it is observed that in the chequered history of over 16 years of the proceedings till they reached the stage of appeal before the Tribunal, it has never been the case of the appellants that the aggregate value of goods cleared by them on payment of duty for the purpose of computation under notification No. 71/78 included duty element also. Even in the writte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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