9911796707
TMI Blog1994 (12) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... esh certificate of incorporation consequent on change of name issued by the Addl. Registrar of Companies, Maharashtra, Bombay confirming the change of name of Everest Building Products Ltd. to Eternit Everest Limited was submitted along with the application. We accordingly allow the application. The cause title of the appeal should accordingly be changed to read M/s. Eternit Everest Limited instead of Everest Building Products Ltd. 2. Taking up the appeal, Shri Kohli, learned advocate stated that the appellants have factories in four locations in different States. In the period February 1984 to April, 1984, they received at their Kymore (Madhya Pradesh) factory from their factory at Podanur in Tamil Nadu a quantity of 915.036 M. Tonnes of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PLA on their clearance of the products received from Podanur. He, however, rejected their plea that the show cause notice which was issued on 1-9-1984 was time barred in respect of their clearances effected on 27-2-1984. Shri Kohli pointed out that subsequently they had cleared on payment of duty by debit to their PLA further quantities of the products received from Podanur. As they had thus paid duty already the further demand made will amount to double levy. Shri Kohli relied upon the following decisions :- A.P. Paper Mills v. CCE - 1987 (27) E.L.T. 692 (Tri.) = 1987 (10) ECR 492 Wimco Ltd. v. Union of India - 1989 (43) E.L.T. 628 NOCIL - 1994 (70) E.L.T. 722 (Tri.) = 1990 (15) ETR 657 Seshasayee Paper Board v. Appellate Collec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pheld. He pleaded that the appeal be dismissed. 4. We have considered the submissions. We have perused the record. We find that the facility of credit of duty paid on the final products received by manufacturer is admissible under Rule 56A(2) when the said product is to be so received for more covenient distribution. Under sub-rule 3(iii) any material or component parts in respect of which credit has been allowed under sub-rule (2) may, with the prior approval of the Superintendent, be removed on payment of duty for home use. Under sub-rule 3(vi)(a) the credit of duty allowed may be utilised towards payment of duty on any finished excisable goods for the manufacture of which such material or component parts were permitted to be brought in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s as and when they were cleared subsequently, they had to pay the duty on the latter through Personal Ledger Account. This fact has been taken note of by the Collector (Appeals) while deciding their appeal as he has reduced the amount of demand by the amount of duty paid by them on their goods received from their Podanur factory through Personal Ledger Account. While so ordering, he had observed that this said amount of Rs. 5,55,485.35 reported to have been paid through PLA was subject to verification and if the amount paid was different the appellants should be asked to pay duty equivalent to the difference between Rs. 7,16,555.05 and the duty paid through PLA. It has been contended in the instant appeal that at the time of filing it, only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of duty from both the accounts, namely, PLA and RG 23, they have paid the full duty payable on the goods received from Podanur as well as those produced in their Kymore factory. The advantage they have derived is only that they utilised the credit before they were entitled to use it. But as duty from both the accounts has been paid in full there is no justification to demand the amount even as reduced by the Collector (Appeals). As the appeal is being allowed on merits as above, the alternative plea that for part of the amount where duty had been paid through RG 23 on 27-2-1984 the notice dated 1-9-1984 was barred by limitation does not assume importance. However, the contention is not valid and the Collector (Appeals) has correct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not been made applicable, the finished product is under-assessed to excise duty and there is short levy. The assessment has then to be reopened. Rule 10 applies and Rule 10A is excluded. In the latter case, the A.P. High Court had observed that that was a case where a provision of law in force was ignored or not properly understood and a facility and deduction allowed which was not allowable according to law. Such a case was held to fall within inadvertence or error referred to in Rule 10. Section 11A is the successor provision to Rule 10 and hence that section will come into play with its emphasis on the relevant date for reckoning time limit. As already noted above, the notice was not issued beyond the time limit of six months from the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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