TMI Blog2013 (12) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... ave been availed by them at the time of original clearance of the goods - The appellant had availed the benefit, without any objection, at the time of the original clearance of the processed fabrics, relatable to the duty paid by them at that time - If the Revenue is subsequently making a demand of the differential duty, the same has to be subject to the benefit of the notification available. Extended period of Limitation – Held that:- An assessee is required to pay duty on the correct assessable value at the time of clearance of the goods - the variation in job charges amount was known to the assessee prior to the clearance of the processed fabrics - the less payment of duty was not intentional and was on account of error on the part of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ges originally agreed between the appellant and the original manufacturer. This resulted in payment of duty in excess, in some of the cases, where the job charges were subsequently reduced and in short-payment of duty, where the job charges were subsequently enhanced. 3. The appellant s factory was visited by the Central Excise officers on 30th April 2002, who conducted various checks and verifications. The incidents where the job charges were subsequently enhanced, resulting in less payment of duty were picked up by the officers and on that basis proceedings were initiated by issuance of show cause notice dated 3-2-2003. The said notice proposed confirmation of demand of duty of Rs. 7,42,408/- along with confirmation of demand impositi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid duty. If the appellant is aggrieved with the excess payment of duty, they are within their rights to file a refund claim. As regards, availability of deemed credit notification, he observed that the same should have been availed at the time of original clearance of the goods. 6. As regards the adjustment of the excess paid duty with the short-paid duty, learned advocate fairly agrees that the issue stand decided against the appellant by the Larger Bench of the Tribunal in the case of Excel Rubber Ltd. v. CCE, Hyderabad reported in 2011 (268) E.L.T. 419 (Tri.-LB) laying down that even in respect of provisional assessments, no adjustments can be held to be permissible at the time of finalization of the assessment. He fairly agrees that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting facts are involved, we do not deem it fit to remand the matter on the point of limitation and proceed to decide the same ourselves. The period for which the demand stand confirmed is from March 2001 to 30th April 2002 and the show cause notice stands issued on 3rd February 2003 i.e. beyond the limitation period. The fact of short-payment of duty was detected by the visiting officers on 30th April, 2002. In the ordinary course, an assessee is required to pay duty on the correct assessable value at the time of clearance of the goods and in the present case, the variation in job charges amount was known to the assessee prior to the clearance of the processed fabrics. As such, it was obligatory on them to arrive at the correct assessable v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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