9911796707
TMI Blog1988 (10) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Tariff. The respondent-company was receiving brass rods manufactured by M/s. Bhandary Metal Corporation, Bombay and availed set-off of duty as stipulated under Notification No. 178/77 dated 18th June 1977. The brass rods were assessed under T.I. 68 during the period from 24th July 1978 to 31st of March, 1979. With effect from 1st April, 1979 brass rods manufactured by M/s. Bhandary Metal Corporation, Bombay were assessed under T.I. 26A (1) (a), as mentioned in the relevant G.P.I of the manufacturer. It was, however, noticed by the Superintendent of Central Excise Range XV, Surat that the respondent-company had received brass rods, the goods other than falling under Tariff Item 68 and had availed incorrect set-off of duty amounting t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n RT-12 returns for the month of April 1979 to August, 1979. The demand of Rs. 38,460.12 was confirmed by the Assistant Collector by his order dated 20th February, 1981. The appeals against the aforesaid orders filed by the respondent were rejected. The respondent, thereafter, filed two appeals before the Tribunal. The Tribunal referred to the facts of the case set out hereinbefore. 3. The main question that was necessary to be decided in this case was whether proper notice had been issued. On the facts of the case, it does not appear that proper notice was issued. Merely on the ground of short entry in RT-12, Ride 11-A would not be attracted. The same view appears to have been taken by the Kerala High Court in Good Shepherd Rubber Company ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x months or five years, as the case may be. (2) (The Assistant Collector of Central Excise or, as the case may be, the Collector of Central Excise) shall, after considering the representation, if any, made by the person on whom notice is served under sub-section (1), determine the amount of duty of excise due from such person (not being in excess of the amount specified in the notice) and thereupon such person shall pay the amount so determined. (3) For the purposes of this section - (i) "refund" includes rebate of duty of excise on excisable goods exported out of India or on excisable materials used in the manufacture of goods which are exported out of India; (ii) "relevant date" means, - (a) in the case of excisable goods on which du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad v. Collector of Central Excise, Hyderabad (1984 ECR 100). In the aforesaid view of the matter, the Tribunal allowed the claim of the respondent. 4. We have considered the contentions urged and do not find any ground which supports the allegation that there had been fraud, collusion or any wilful mis-statement or suppression of facts on the part of the respondent. Therefore, Rule 11 -A clearly applies to the facts of the instant case. In that view of the matter, the appeals were correctly allowed by the Tribunal. On careful examination of the facts of the case and the contentions raised, we are of the opinion that there is no merit in the appeals before us. The appeals, therefore, fail and are accordingly dismissed. However, in view of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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