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TMI Blog2009 (5) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... for the recovery of any amount from the manufacturer in terms of Rule 6(3)(b), the procedure laid down under Rule 11A should mutatis mutandis be followed. Where the amount to be recovered is for a period beyond the normal period of limitation, it is necessary that the ingredients for invoking the longer period of limitation under Section 11A should be alleged in the show-cause notice and establis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its. The appellate authority set aside its decision and held that the assessee was liable to pay 8% of the price of the goods which were cleared without payment of duty by the assessee (job worker) during the above period to the raw material supplier (principal manufacturer) under Notification No. 83/94-C.E., dated 11-4-94, which was applicable to clearance of goods by a job worker to the principa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e original authority but upheld by the appellate authority. Hence the demand impugned in this appeal. 2. Learned Counsel for the appellant has claimed strong case on merits against the above demand. However, he has been more forceful in challenging the demand on the ground of limitation. It is submitted that the show-cause notice was issued beyond the normal period of limitation for recovery of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount could not have been demanded as duty of excise, though Section 11A of the Act was certainly invocable by virtue of the applicability of this provision to a demand under Rule 6(3)(b) read with Explanation-II and Rule 12. Explanation-II provided that, if the manufacturer fails to pay the amount, it shall be recovered along with interest in the same manner as provided under Rule 12 for recove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts, wilful suppression of facts etc.). In other words, the Department did not invoke the extended period of limitation for recovery of the aforesaid amount from the appellant, as rightly pointed out by the learned Counsel. The necessity of the department having to allege fraud, collusion etc. in a show-cause notice for recovery of duty for any period beyond the normal period of limitation has b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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