9911796707
TMI Blog2007 (12) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... inbelow the said order: "It is contended by the learned Attorney General that in the order of the Commissioner it is mentioned that the classification list which was filed by the respondent never disclosed the fact of their using the brand name of another person for their product and this was with an intention to evade duty and, therefore, the extended period of limitation was available. This aspect has not been dealt with by the Tribunal which came to the conclusion that the extended period of limitation was not available. Appeal is admitted. No stay." 3. At this stage we may state that till today, despite the above order, the respondent assessee has not filed its counter affidavit. 4. The basic issue in this case concerns breach of Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce, in such account-current], sufficient to cover the duty due on the goods intended to be removed at any time; and every such assessee shall pay the duty determined by him for each consignment by debit to such account-current before removal of the goods: Provided that- (i) the duty due on the goods consumed within the factory in a continuous process may be so paid at the end of the factory day, except that in the case of cellulosic spun yarn and cotton yarn in respect of which duty is payable in accordance with the provisions of sub-rule(1) of rule 49A, the duty due may be paid by the manufacturer in accordance with the provisions of the said rule;] (ii) the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... housed], such assessee may, with the prior approval of and subject to such conditions as the Collector may specify in this behalf, maintain a single account-current for payment of the duty due on all such goods: Provided also that where an assessee maintains separately accounts-current for each excisable goods he may, in the event of an insufficient balance in any of the accounts-current, transfer, subject to such conditions as the Collector may specify in this behalf, an amount to such account-current from another account-current which has enough balance on date of such transfer.] RULE 173H. Retention in, or bringing into, a factory or warehouse, of duty paid goods.-(1) Except as hereinafter provided, no excisable goods or parts thereof ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epresentation being made to him in this regard, if he is of opinion that having regard to the circumstances of the case, it is necessary so to do, by order extend the period specified in the first proviso to such period as he may consider necessary: Provided also that in the case of goods or parts thereof which are not accompanied by duty paying documents, if the Collector is satisfied that the identity of the goods can be established by other collateral evidence, he may by order and subject to such conditions as he may impose, relax the requirement of the production of duty paying documents. (3) the goods or parts thereof (retained in, or brought into, a factory or a warehouse in accordance with the provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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