TMI Blog1975 (11) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... on the goods cleared upto a value not exceeding Rs. 50,000/-. The exact wording of the notification would be important. So the relevant portion of which is extracted below : "In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts steel furniture falling under Item No. 40 of the first schedule to the Central Excises and Salt Act, 1944 (1 of 1944) upto a value not exceeding rupees fifty thousand, cleared on or after the first day of April in any financial year by or on behalf of a manufacturer from one or more factories for home consumption from the whole of the duty of excise leviable thereon :- Provided that : (1) this exemption shall not be applicable t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the petitioner was repelled by the 1st respondent and the claim petition was rejected by order dated 13-11-1972. 3. Against this order the petitioner filed an appeal to the Appellate Collector of Central Excise, Madras. In the appeal the petitioner took up the contention that he had remitted the excise duty on all the clearances but after the close of the year it was found that the production fell short of the expectation, and therefore the Assistant Collector was wrong in rejecting the claim for refund on the ground of limitation. The appeal was rejected by the 2nd respondent. He was also of the view that the period of limitation would start from 2-9-1969 and not from 31-3-1970. Ex. P4 is that order. 4. Against Ex. P4 order the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nancial year. Therefore only after the end of the financial year he can know whether he is entitled for exemption from payment of excise duty as per Ex. Pl Notification. According to him the date on which he will become entitled for claiming exemption is 31-3-1970. The computation of the period of limitation will, therefore, commence only from 31-3-1970. The petitioner had filed a claim petition on 29-3-1971, and therefore it is urged that his petition is well within the period of limitation of one year as provided under Rules 11 and 173 J of the Central Excise Rules. The Rules read : "Rule 11. - No refund of duties or charges erroneously paid unless claimed within three months. No duties or charges which have been paid or have been adjus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should be a consolidated one for the entire payments effected in that financial year ended on 31-3-1970. On the payment of the duty on 24-9-1969 it cannot be taken finally at that time that there need not be any payment of excise duty. It is only at the end of the financial year that one can know whether he is entitled for exemption from payment of excise duty as per Ex. Pl notification. As the petitioner pertinently points out in the O.P., it is not as if that a refund application should be filed whenever excise duty is paid. One cannot refuse to pay excise duty when sales are effected, because one cannot be sure at that time whether his total turnover will or will not exceed rupees two lakhs by the end of the financial year. Moreover, if ..... X X X X Extracts X X X X X X X X Extracts X X X X
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