9911796707
TMI Blog1993 (10) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... titioners. The learned Counsel contended that in this case no notice was issued as contemplated under Section 11A of the Central Excises and Salt Act, 1944. Neither the remarks made in the RT 12 return by the Superintendent nor letter issued by the Superintendent vide his letter dated 13-7-1992 would serve the purpose of such a notice as required under Section 11A. In the circumstances, the demand is time barred. The learned Counsel also contended that the Collector (Appeals) has wrongly applied the ratio of the Supreme Court judgment in Samrat International (P) Ltd. - 1992 (58) E.L.T. 561 and of the Tribunal decision in Rasoi Ltd. v. Collector of Central Excise -1993 (63) E.L.T. 512. The petitioners are a welfare organisation for the up li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the petitioners had reiterated the contentions raised in their stay petition that the Collector had erroneously interpreted the decision of this Bench in Rasoi Limited v. Collector of Central Excise while coming to the conclusion that the endorsement in RT12 return made by the Superintendent at the time of completing the assessment therein, would, in terms of Rule 173-I of the Central Excise Rules require them to make the above payment of duty assessed. We find that the facts in the Rasoi Ltd. were different. In that case the appellant had filed the classification list indicating the rate of duty and the rate of rebate availed of by them under the relevant notification indicated by them therein. They had however, actually availed of large ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od before approval of the classification list as provisional assessment as the appellants therein were maintaining personal ledger account also. In the present case, it has been contended that the petitioners were maintaining no such personal ledger account. While it may not be possible to agree with their implied plea that the criterion for provisional assessment is only whether they were maintaining personal ledger account or not, it will actually give undue advantage to the department to treat all payments of duty as provisional assessments only on the ground that the classification list had not been approved. The delayed finalisation of the classification list cannot by itself make an assessment provisional giving the department the rig ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
