9911796707
TMI Blog1993 (4) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... al is directed against the Order-in-Original No. 13/Demand/91 dated 6-5-1991 passed by the Collector of Central Excise Customs, Vadodara, confirming the demand for Rs. 38,402.42 on the ground that the appellants had short paid the duty to that extent and was recoverable vide Section 11A of the CESA, 1944. 2. While checking the records of the appellants firm, it was found that during the year 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and not on the assessable value of the goods. It was pleaded that the RT 12 Returns in relation thereto alongwith the invoices were already periodically submitted to the department and were also assesssed and approved and that the invoices produced alongwith the said RT 12 Returns indicated that what they were charging was only for the conversion charges and that the duty was paid only in relatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imitation of six months by invoking the extended period, which is required to be set a side. 4. Shri Mondal, the Ld. SDR, while supporting the order has pleaded that there are contravention of the statutory provisions and misinterpretation of the notification and intentional diversion of the attention of the authorities in assessing the RT 12 Returns and as such the extended period available und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relates to the period 24-9-1983 to 5-11-1983. Even going by the observation of the adjudicating authority, the fact were made known to the authorities in their RT 12 Returns which were accompanied by the invoice showing charging only of conversion charges and the duty having been paid thereon. In that case, it is not possible to hold that non-payment of the duty on the assessable value of the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dicating authority that the in-voices were submitted alongwith RT 12 Returns to the department, the reasonings adopted by him in invoking the extended period are not sustainable under law. The demand is beyond a period of six months and the extended period is not available and hence the same cannot be raised. The order raising the demand is therefore set aside. Consequential relief to follow. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
