9911796707
TMI Blog1990 (9) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise Tariff. The appellant filed a classification list as per Rule 173B of the Central Excise Rules, 1944 on 26-3-1985 in respect of their products furnishing the tariff rate of 15% ad valorem by mistake instead of furnishing the effective rates of duty as per Notification No. 85/85-CE, dated 17-3-1985. The aggregate value of the clearance in the preceding year i.e. 1984-85 did not exceed Rs. 75 lakhs. In the case of first clearance up to an aggregate value not exceeding Rs. 7.5 lakhs, the effective rates of duty is nil and in the case of next clearance of Rs. 7.5 lakhs, the duty is 3.75% ad valorem. The Assistant Collector of Central Excise, Hyderabad, approved the Tariff rate 15% ad valorem on 3-6-1985 instead of the above effect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise (Appeals). The further appeal to the Tribunal was also unsuccessful. 3. The question that arises for decision in the appeal is as to the starting point of limitation for filing an application under Section 11B of the Central Excises and Salt Act, 1944. Section 11B so far as it is material reads as under : "11B. Claim for refund of duty. - (1) Any person claiming refund of any duty of excise may make an application for refund of such duty to the Assistant Collector of Central Excise before the expiry of six months from the relevant date : Provided that the limitation of six months shall not apply where any duty has been paid under protest. ........... ........... Explanation. - For the purposes of this section, - (A) ... ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... particulars as the Collector may direct. The Proper Officer shall, after such enquiry as he deems fit, approve the list with such modifications as are considered necessary and return one copy of the approved list to the assessee who shall unless otherwise directed by the Proper Officer determine the duty payable on the goods intended to be removed in accordance with such list. All clearances shall be made only after the approval of the list by the Proper Officer. Sub-rule (2A) of Rule 173B provides as under : "(2A) All clearances shall, subject to the provisions of Rule 173CC, be made only after the approval of the list by the proper officer. If the proper officer is of the opinion that on account of any inquiry to be made in the matter or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st made by the assessee or of his own accord allow such assessee to avail himself of the procedure prescribed under Rule 9B for provisional assessment of the goods." 8. Under Rule 173CC, assessee may remove goods in certain cases pending approval by the Proper Officer of the classification or price list. Rule 173F provides that where the assessee has complied with the provisions of Rules 173B, 173D, and where applicable 173C, 173CC, he shall himself determine his liability for the duty due on the excisable goods intended to be removed and shall not, except as otherwise expressly provided, remove such goods unless he has paid the duty as determined. Under Rule 173G, every assessee shall keep an account current with the Collector. This rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty after the final assessment thereof". In this case, the classification list filed by the appellant for the period 1-4-1985 to 27-4-1985 was not approved till 3-6-1985. From the provisions of Rules 173B, 173C and 173CC, which we have set out earlier, it will be seen that clearances can be made only after the approval of the list by the particular officer. However, if there is likely to be delay in according the approval the officer can allow the assessee to avail himself of the procedure prescribed under Rule 9B for provisional assessment of the goods. In the present case between 1st April, 1975 when the classification list was filed and 3rd June, 1985 when the list was approved, the assessee was clearing the goods by determining the du ..... X X X X Extracts X X X X X X X X Extracts X X X X
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