2009 (11) TMI 377

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..... C. Rangaraju, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The brief facts of the case are that the assessees (hereinafter referred to as 'TEL'), who are manufacturers of explosives and accessories thereof, have depots at various places like Kanpur, Bilaspur, Dehradun etc., and their products are sold to actual customers on stock transfer basis from their depots a .....

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..... the debit invoices from Mar.- Oct.' 07 was claimed as refund — the refund claim was for Rs. 2,27,502/-. The refund claim from 13-6-1996 to 20-2-1997 was found to be barred by limitation under the provisions of Section 11B of the Central Excise Act, 1944 as the claim was filed only on 19-8-1997. Hence it was proposed to reject the claim of Rs. 2,04,769/- for the period upto 19-2-1997 and consider .....

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..... pellants submits that the relevant date in the present case would be as defined in Section 11B(5)(d) as this is a case of reduction of duty by the Government and if this date is accepted to be the relevant date, then the claim is not barred, as the duty was reduced only from 20% to 18% only on 1-3-1997. We note that this plea was not raised either before the adjudicating authority or lower appella .....

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..... fect from 1-3-1997. The authorities below have not at all considered as to whether such reduced rate can apply to pre-budget clearances effected earlier. No doubt, the depot to which the impugned goods have been cleared has been defined as a 'place of removal' for the purpose of valuation under Section 4 of the Act. Under the law, the price prevailing at the depot on the date of removal from the f .....

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..... e adjudicating authority who shall put the appellants notice on the applicability of the provisions of Rule 9A and hear the appellants both on the above issue as well on their plea that the relevant date in this case is one defined in Section 11B(5)(d) of the Central Excise Act. Fresh orders shall be passed in accordance with law after extending a reasonable opportunity to the assessees of being h .....

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