9911796707
TMI Blog1993 (8) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... ring for the applicants submitted that the duty has been demanded in this case as the duty due on MEG used in the manufacture of Man-Made Staple Fibre (MMSF). The learned Consultant contended that the demand has been made for the period March, 1987 to December, 1990 by a show cause notice dated 27-2-1992. The demand is thus beyond six months period under Section 11A of the Central Excises and Salt Act, 1944. There is also no ground according to the applicants involved to extend the period of demand under that Section by alleging suppression of facts by the applicants herein because the learned Consultant pointed out, that the applicants Unit is one operating physical control by the Department, and in such a context, the Deptt. cannot alle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without depreciation. The learned Senior Departmental Representative opposed the stay. On the question of limitation she submitted that the demand is made under Rule 9(2) of the Central Excise Rule, 1944 read with Section 11A which covers contravention of the Act provision with intention to evade payment of duty. The Collector in his order has referred to a Trade Notice which has been issued in the matter of the procedure to be followed for availing the exemption under Notification No. 225/86-C.E. and the learned Senior Departmental Representative contended that such notices are given wide publicity through the various bodies of manufacturers and assessees like Chambers of Commerce and, therefore, an assessee cannot plead ignorance about s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocedure to avail under benefit under Notification No. 225/86-C.E. dated 3-4-1986 and utilised the duty credit so earned towards payment of duty on clearances of MMSF for home consumption with an intent to evade payment of duty to the extent of utilisation of such wrongly availed duty credit . On merits also the question is about the eligibility of quantity exported for set off of duty by way of input relief which is granted by Notification No. 225/86-C.E. In this context, the Collectors observed in the impugned order is there is no defence by M/s O.SL. to the fact that no set off of duty is available on the quantity of MEG used in the manufacture of MMSF which were cleared for export without payment of duty, under Notification No. 225/86-C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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