9911796707
TMI Blog1992 (11) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... eal is against the order of the Collector of Central Excise (Appeals), Madras. The brief facts are that the appellants filed refund claim in respect of the clearances made during the period between 9-6-1984 to 5-3-1985 before the Assistant Collector who sanctioned the amount claimed by the appellants. The Collector in terms of Section 35E(4) directed the Assistant Collector to file appeal before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for review of AC S order filed by the Collector (Appeals) had been received within six months from the date of receipt of refund pleaded that no show cause notice under Section 11A had been issued. He pleaded that in this view of the matter, demand cannot be taken to have been raised against the appellants within the period of six months and the learned lower appellate authority was in error in h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, there are two provisions available to the authorities; one under Section 11A and the other under Section 35E. Limitation for recovery of the amount has been set out only under Section 11A and this period for recovery has been understood to be mandated in law in the absence of any specific limitation period for recovery under Section 35E under which proceedings were drawn against the respondents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erroneous refunds that have long become barred by limitation under Section 11A, to say nothing of the fact that it is almost inconceivable that any notice issued by the Collector (Appeals) under Section 34-E, as he did in this case, could ever reach the assessee in time. All of them would be out of time and illegal. To argue that, because Section 35E allows this procedure of application and deter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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