9911796707
TMI Blog1986 (1) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... - This appeal is filed by the Collector Central Excise, Bangalore, and is directed against the order of the Collector of Central Excise (Appeals), Madras, referred to supra, vacating the directions of the Superintendent of Central Excise, Kanakapura Road Range, Banpalore, calling upon the respondents herein to make good a sum of Rs. 16,902.07 by making suitable debit entry in their P.L.A. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12 for July 1984, the Superintendent under the original order referred to supra, finding that the respondents had wrongly availed credit by taking the concession under notification No. 251/82 directed them to make good the same by making appropriate debit entry in their P.L.A. The direction of the Superintendent was assailed by way of appeal to the Collector (Appeals) who by the impugned order va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order holding that clearances had been effected by the respondents as per the approved classification list. He further urged that the bar of limitation under Section 11A of the Central Excises and Salt Act, 1944, cannot be telescoped into the R.T. 12 under Rule 173-I. 3. The learned counsel for the respondents submitted that notwithstanding the fact that the respondents did not file an appeal a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a aggrieved person should have preferred an appeal as per law before the proper authority questioning the same. The respondents admittedly, have not done that. So far as R.T. 12 finalisation is concerned, a statutory obligation is cast on the respondents to compute the quantum of tax in terms of approved price list and classification list and pay the same by appropriate credit and debit in the P. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the respondents had effected clearances on the basis of such approved classification list and presumably, this misapprehension of the factual position on the part of the lower appellate authority has resulted in an error in the impugned order now appealed against. I, therefore, set aside the impugned order and allow the appeal. It is made clear that if the respondents have any other remedy un ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
