9911796707
TMI Blog1988 (2) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... the 7th May, 1973 in respect of excess production of 13,463 quintals of sugar, including 5530 quintals of Raw Sugar for the period from 1-3-1973 to 30-4-1973. After more than 4 years, the Inspector of Central Excise issued upon the respondent company a D.D.2 dated 31-5-1977 bearing the remark "recovery of excess rebate allowed on sugar exported without payment of duty from the rebatable quantity of sugar; period of production being March, 1973". The matter was adjudicated by the Assistant Collector of Central Excise, Gorakhpur, who held that as no duty had been paid on the quantity of sugar exported, there was no justification in granting any advance credit. Accordingly, rebate already sanctioned and credited in their PLA was held to be ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the demand of duty is barred by limitation as this was made many years after credit of duty had been given. Secondly, it is submitted that the whole proceedings were vitiated by the fact that no Show Cause Notice was issued to the respondents and the department straightway issued a D.D.2 to raise the demand of duty. 7. While the learned consultant has also made submissions on merits of the case and various related issues, we find that the order of the Collector (Appeals) has allowed the appeal of the respondents merely on grounds of limitation. We, therefore, do not consider it necessary to go into the merits of the case unless we could be persuaded that this decision of the Collector (Appeals) is not maintainable. 8. The advance cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ahabad v. M/s. Tulsipur Sugar Co. Ltd. - 1987 (12) ECR 1210]. 10. We have considered the submission that there was suppression of facts on the part of the respondent company inasmuch as they did not inform the department that they were taking credit of duty in respect of the goods which were being exported. Even if it were to be assumed that the advance credit of duty was not payable in respect of the goods exported - a point we are not going into - we cannot accept that these exports have taken place without the knowledge of the department. It is not at all claimed that these were clandestine exports. The exports had taken place after following due procedure and on the basis of prescribed documentation subject to checks by the departmenta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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