TMI Blog1983 (6) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... d partial exemption to tea (and some other specified goods). This exemption was in the nature of incentive for higher production. In pursuance of this Notification, the Collector of Central Excise, Shillong issued a Trade Notice No. TRCH. 40/76, dated 19th October, 1976 in which he prescribed the procedure for availing of this exemption. Paragraph 5 of this Trade Notice which is material is reproduced below :- 5. Declaration of past clearances. - Every manufacturer entitled for such exemption is requested to file a declaration in the annexed form (annexure `A ) with the local Assistant Collector of Central Excise, through his Range Superintendent of Central Excise. After the declaration is approved by the Proper Officer the clearances i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Revision in 1982 E.L.T. P 737 passed in a similar case in which the Government had held that by filing his declaration, the assessee has started his claim under the Notification in time. 5. The Departmental representative stated that the exemption notification did not require prior approval of the Assistant Collector and the appellant could have calculated the base period and base year clearance themselves and started availing of the exemption or they could have paid duty at the normal rate provisionally or under protest. Since they did not do so and that specific refund claims were filled after the prescribed time, their refund claims were correctly rejected as time-barred. 6. We have carefully considered the matter. No doubt tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from 24-12-1976 onwards. The scheme of Notification No. 198/76-C.E. was that clearances in excess of base year clearances alone were entitled to a partial exemption contained therein. Before anyone could avail of such an exemption, the base year clearances had to be determined first. The executive instructions of the Collector contained in the Trade Notice made it obligatory for the assessees to submit prescribed declaration to, and obtain the approval of the Assistant Collector before availing of the exemption. In such a setting, when an assessee submits the prescribed declaration to the Assistant Collector, it has to be inferred therefrom that the assessee has staked the claim for the benefit of the Notifications. Once the claim has so s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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