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TMI Blog1995 (11) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... ry challans and in some cases, the documents did not even bear any endorsements. Such credits have been taken on various dates, and hence, a demand was raised for the sum of Rs. 3,70,172.88. The appellants during the course of adjudication proceedings that followed, produced the original certificates in relation to the part of the demand raised, but could not produce any documents showing the valid endorsements in relation to the credits taken on 14-6-1986 and 7-6-1986. The original certificates so produced were examined by the adjudicating authority. He, however, confirmed the demand raised except to the extent of Rs. 18,843.40 on the ground that when the credit was taken, the original documents were not available and subsequent production ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... calculated. He further pleads that the period of limitation should run from the date of availment of credit and for that purpose, refers to the decision of Bombay High Court in case of M/s. Bharat Bijli Ltd. v. Collector of Central Excise, Bombay - 1995 (60) ECR 602 (Bom.) as also of Tribunal in Calcutta Fan Works Pvt. Ltd. v. C.C.E. - 1989 (39) E.L.T. 574 (Tribunal). He has also taken us to the provisions of Rule 56A and has tried to seek analogy from the provisions of Rule 57-I to plead that here the period of limitation ought to run not from the date when RT-12 returns were filed, but from the date of availment of credit. 4. Shri Mewa Singh, the learned Departmental Representative, however, submits that those demands for which no endo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eedings, the appellants seem to have procured and produced the original certificates and from the observations made by the authorities below, they do not seem to be doubting the genuineness of those certificates or eligibility of the appellants to avail of proforma credit thereunder. The appellants ought not to have taken the credit on the photocopy but with subsequent production of the original documents, the lapse on the part of the appellants could be taken as a procedural lapse and could be condoned. The appellants are, therefore, held eligible for availment of proforma credit in relation to those entries for which they have, at a later stage, produced the original certificate. 6. So far as the other 3 demands are concerned, the only ..... X X X X Extracts X X X X X X X X Extracts X X X X
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