1991 (4) TMI 271

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..... This is an appeal directed against the order passed by the Collector (Appeals) bearing No. M-1873/TD-884/86/R, dated 26-6-1987, allowing the appeal of the department and setting aside the order of the Asstt. Collector. The facts of the case are that the appellants were availing of proforma credit facility in respect of certain inputs under Rule 56A of the Central Excise Rules. A show cause .....

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..... Shri Moghe, that ld. Consultant pleaded that the show cause notice does not make any allegation of suppression. The Annexure to the show cause notice also clearly indicates that they have filed the D 3 Declaration in respect of the inputs; because of urgency they have utilized some portion of the goods and the remaining available for verification. There was no intention to avail proforma credit i .....

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..... t has significance because it has revenue importance and to facilitate verification by way of proper officers regarding actual receipt of the goods. When this vital information has been suppressed, the extended period is invokable. 4. After hearing both sides, we find that even on merits, the appellants have a case. There is no allegation of diversion of the inputs received by them. The technic .....

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