1998 (12) TMI 163 - AT - Central Excise

Summary

Issues:
1. Time bar for issuance of notice
2. Demand of duty for the month of April, 1986
3. Claim of assessment being provisional

Time Bar for Issuance of Notice:
The case involved appeals arising from two separate orders-in-appeal originating from the same show cause notice (SCN) dated 6-10-1986. The appellants contested the time bar issue, arguing that the notice was received after the due date. The Assistant Collector's rejection of the time bar plea was challenged, citing unsustainable reasoning. The Commissioner (Appeals) upheld the Assistant Collector's decision, prompting the appeal. The appellants argued that the notice should have been served by 7-10-1986 for the demand related to March 1986. The Collector (Appeals) noted the absence of proof of timely notice delivery, leading to the conclusion that the time bar plea was valid. Consequently, the demand for March 1986 was set aside.

Demand of Duty for April 1986 and Claim of Provisional Assessment:
Another issue revolved around the duty demand for April 1986, which the appellants did not contest. The claim of the assessment being provisional was also raised, with the authorities contending that the assessment for March and April 1986 was provisional. The appellants disputed this claim, stating that no supporting documents were provided by the Department. However, the Tribunal did not express an opinion on the provisional assessment due to the lack of evidence from either side.

In conclusion, the Tribunal upheld the demand of Rs. 22,543.00 related to the credit taken by the appellants in their PLA account. The time-barred demand for March 1986 was set aside, and the issue of provisional assessment was left unresolved due to insufficient evidence. The appeals were disposed of accordingly.