TMI Blog1990 (9) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... 10-1985. It is, therefore, only from the date of this assessment that time-bar in Section 11B will operate. In the present case the refund application had been filed on the 30th of October, 1985. It cannot, therefore, said to be time barred. In favour of assessee. - 4460 of 1988 - - - Dated:- 21-9-1990 - S. Ranganathan and Fathima Beevi, JJ. [Judgment per : Fathima Beevi, J.]. - This is an appeal under Section 35L of the Central Excises and Salt Act, 1944. The appeal is directed against the order dated 15-4-1988 of the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi. The appellant is the manufacturer of Hacksaw blades and Bandsaw Blades falling under Tariff Item No. 51A(iv) of the Central Excise Tariff. The appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Assistant Collector held that the refund claim for the period 1-4-1985 to 27-4-1985 was time barred for the reason that under Section 11B, the 'relevant date for preferring the claim for a case such as that of the appellant was the date of payment of duty and, according to him, the duty had been paid by adjustment in the personal ledger account as and when goods were removed. The plea of the appellant is that mere debiting in the personal ledger account should not be taken as the starting point for limitation and the relevant date should be the date on which RT-12 Returns which are filed on a monthly basis are assessed. The order of the Assistant Collector was confirmed in the appeal by the Collector of Central Excise (Appeals). The f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned counsel for the assessee has raised an alternative contention. According to the appellant it is clause (e) which is applicable in the case whereas the contention of the respondent is that clause (f) is attracted. To understand this argument, it is necessary to refer to 'Self-removal' procedure under which the appellant cleared the goods. 6. Chapter VII-A of the Rules relates to removal of excise goods on determination of duty by producers, manufacturers or private warehouse licensees. Under Rule 173B, every assessee shall file with the Proper Officer for approval a list in prescribed form showing full description of all excisable goods or products manufactured, the rate of duty leviable on such goods and such other particulars as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee accordingly. Under Rule 173C, the assessee shall file with the Proper Officer a price list in prescribed form. Prior approval of the price list by the Proper Officer is necessary in the specified cases. Here also, sub-rule (5) of Rule 173C provides : "(5) Subject to the provisions of Rule 173CC, an assessee specified in sub-rule (2) shall not clear any goods from a factory, warehouse or other approved place of storage unless the price list has been approved by the proper officer. In case the proper officer is of the opinion that on account of any enquiry to be made in the matter or for any other reasons to be recorded in writing, there is likely to be delay in according approval, he shall either on a written request made by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed is more than the duty determined and paid, the assessee shall pay the deficiency by making a debit in the current account within 10 days of the receipt of copy of the return and where such duty is less, the assessee shall take credit in the account current for the excess. 9. This is the scheme for the payment of duty for clearance of goods by the manufacturers. This procedure is known as self-removal procedure. There will be no time bar for refund if the duty is paid under protest. The period of 6 months is prescribed in other cases. As we have already seen, Section 11B says that the period of 6 months "in a case where duty of excise is paid provisionally under this Act or the rules made thereunder, the date of adjustment of duty after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uation clause (e) of para (B) of the Explanation under Section 11B will be attracted. In this case the RT-12 Return for the month of April, 1985 was filed on 8-5-1985 and the same was assessed on 29-10-1985. It is, therefore, only from the date of this assessment that time-bar in Section 11B will operate. In the present case the refund application had been filed on the 30th of October, 1985. It cannot, therefore, said to be time barred. 10. We, therefore, accept this contention of the appellant. The appeal has therefore to be allowed holding the appellant is entitled to the full amount and there is no bar of limitation as found by the Tribunal. We, therefore, allow the appeal. In the facts and circumstances of the case there will be no or ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
