9911796707
TMI Blog2006 (9) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... ombed yarn to a DTA unit on 24-2-1996 in terms of an advance release order dated 20-2-1996 under an advance licence dated 12-2-1996 produced by the buyer. Such removal of the goods was a 'deemed export' for the respondents. The respondents had not paid any duty on the goods as they claimed the benefit of exemption under Notification No. 82/92-C.E., dated 27-8-1992. More than two years later, the Superintendent of Central Excise, by letter dated 19-3-1998, informed the party that the Assistant Commissioner had directed them to pay the appropriate duty on the goods cleared on 24-2-1996. It appears, the party worked out this duty themselves and paid it up on 21-3-1998. However, a week later, they submitted a letter to the Assistant Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... free import licence against an advance release order issued by the licensing authority in terms of para 65 of the EXIM Policy for manufacturing goods for export was exempt from of Basic Excise Duty (BED). The Notification was amended with effect from 1-4-1995 and, accordingly, the following proviso became a party of the Notification with effect from the said date :- "Provided that in the case of such clearance of the said goods against advance release order issued against duty free import licence, when such licence is issued on or after 1st April, 1995, the exemption contained in this notification shall be available only to that portion of duty of excise leviable thereon under Section 3 of the Central Excises and Salt Act, 1944 (1 of 1944) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the party. Such a determination fell within the ambit of Section 11A(1) of the Central Excise Act. As, upon such determination, it was found that duty of excise equal to CVD was liable to be paid by the respondents, they were called upon to pay it up. However, this was done through the Superintendent's letter and not through any demand notice under Section 11A(1) of the Act. It is settled law that, where an amount of duty payable by an assessee is determined by the proper officer of Central Excise under Section 11A, such amount shall be demanded through a regular notice under the said provision of law. This is because the statute prescribes a period of limitation for demand of duty determined by the proper officer. A period of limitation i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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