9911796707
TMI Blog1996 (7) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... , SDR, for the Respondents. [Order per : U.L. Bhat, President]. - The appellants are engaged in the manufacture of Explosives which are packed in Cardboard Cartons which are purchased from various suppliers. One of the suppliers was M/s. Ranchi Packaging Enterprises. During the period, 1988-89 the appellants took Modvat credit for duty purported to have been paid on 21 consignments of Cardboard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Tribunal that simultaneously, the Excise Officer having the jurisdiction over the suppliers initiated proceedings for recovery of the excise duty payable on the goods cleared under the twenty-one Gate Passes. It admitted that a part of the duty has been collected and steps are under way to collect the balance. 3. We do not think the appellants have any case on merits because the mate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise Rules, 1944 was barred by limitation. The Sub-Rule (1) of Rule 57-I as it existed at the time of issue of the show cause notice, required the notice to be served within six months from the date of credit. The show cause notice was issued long after the expiry of this period of six months. Evidently, reliance on the proviso to the Rule which enlarged the period of limitation to five ye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellants had parted with the duty amount to the suppliers is sufficient to indicate absence of collu- sion. We are unable to see any mis-statement or suppression of facts much less of any wilful nature, on the part of the appellants. In this view, the larger period of limitation in the proviso to Rule 57-I(1) of the Rules is not attracted to the case. We, therefore, hold that the show c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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