9911796707
TMI Blog1996 (9) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... rected against the Order-in-Original No. 123/Addl. Collr. dated 16-11-1992 of the Additional Collector, Central Excise, Bombay-III dropping the proceedings initiated in the Show Cause Notice dated 17-12-1986 for recovery of Rs. 21,150/- from the Respondents for wrong utilisation of the credit availed of between 15-3-1986 to 24-3-1986. The Show Cause Notice was issued invoking provisions of Rule 57 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He has pleaded that no period of limitation was prescribed for raising demand under Rule 57-I of the Rules at that relevant time, the amendment thereof is on 6-10-1988. Referring to the Gujarat High Court judgment in Torrent Laboratories Ltd. v. Union of India - 1991 (51) E.L.T. 25 (Guj.), the ld. DR has pleaded that Modvat Scheme being self- contained, the statutory period laid down in Section 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hes of the Tribunal have been consistently holding that Rules are always supplementary to the statutory provisions and for raising demand even under the pre-amended Rule 57-I, the period prescribed was applicable. He refers to the latest decision of the Tribunal in Brakes India Ltd. v. Collector - 1996 (15) RLT 68 (CEGAT-SRB) and further pleads that the view contrary to the one of the Gujarat High ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e statute are always supplementary to the statutory provisions and unless otherwise expressly provided, the provisions of the Sections are to be read as applicable. Rule 57-I at the relevant time, did not provide any time limit, but the provisions of the statute had made such a provision and hence, the time provided in Section 11A at all times stood applicable. This is also the view held by Karnat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to issue notice would be only the Collector. 8. Further, in the earlier proceedings the Collector (Appeals) has held that the Collector to be the proper authority to adjudicate, meaning thereby that the provisions for extended period were invoked. The said decision has not been challenged in appeal. 9. In any case, from whatever is discussed above, there is no cause to interfere with the order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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