9911796707
TMI Blog1986 (10) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Rules, 1944. According to this Rule the duty on cotton and cellulosic spun yarn used in the manufacture of cotton fabrics was permitted to be paid at the time of removal of cotton fabrics. In addition to the yarn, duty interest at the rate of 1.5% of such duty was required to be paid if the fabrics were cleared at the grey (unprocessed) stage and interest at the rate of 3% was chargable if the fabrics removed were processed. The respondents had also filed a classification list showing levy of interest at 1.5% on calendered fabrics. Later on, it appeared to the Excise authorities that interest was chargeable at the rate of 3% since calendered fabrics were processed fabrics. The original authority confirmed the said demand, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsultant, pointed out to the fact that appropriate duty plus the interest as a whole is nothing but duty and recovery thereof was, therefore, actually governed by the provisions of Section 11A. The learned consultant further pleaded that even if it is accepted that interest was not duty in the instant case and Section 11A was not the governing provisions for recovery of short-payment of such interest then the provisions of Limitation Act would apply and that would be 3 years from the date of short-payment. In that view also he submitted that the demand of the sum was time barred and the appeal is, therefore, liable to be rejected. Replying to the learned consultant s pleas, learned SDR submitted that this Tribunal is not competent to appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this connection by the learned SDR, I would observe that where a time limit has been provided in respect of any specific area in the Central Excises and Salt Act itself the Tribunal would be governed by the limitation provided therein since the Tribunal is also a creature of that Act and cannot go beyond the provisions of that Act. In the Tribunal s decision mentioned by the learned SDR, the issue before the Bench was the condonation of time limit in filing a reference application. In respect of this, there is already a provision in the Act itself. Therefore, there could be no question of applying the provisions of Limitation Act as has been rightly held by the Tribunal in the decision quoted earlier. In the instant case, however, the situ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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