1998 (8) TMI 189

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..... H. Patil and Arun Mehta, Advocates, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - By the Finance Act, 1982 enacted on 11th May, 1982, Explanation was added to sub-clause (ii) of Clause (d) of sub-section (4) of Section 4 of the Central Excises & Salt Act, 1944. We are not concerned here with the scope and applicability of that Explanation. Briefly it provided that for deducting .....

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..... nding duty on the goods cleared from first August to 30th November, 1989 which arose as a result of calculation of the value in terms of the Explanation. The Assistant Collector confirmed the demand. The assessee, in appeal, contended that the notice was barred by limitation, since it was not issued within six months from the relevant date as provided in sub-section (1) of Section 11A. It was argu .....

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..... ection 11A. The Departmental Representative contends that the duty became recoverable in terms of the Explanation introduced to Section 4(4)(d)(ii) as a result of the amendment introduced in Section 47 of the Finance Act, 1982 and that therefore it was to be paid on the date of commencement of that Act. Hence the notice issued within six months from the enactment of that Act is within time. 4.&em .....

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..... uty is to be paid under this Act or the rules made thereunder; (b) in a case where duty of excise is provisionally assessed under this Act or the rules made thereunder, the date of adjustment of duty after the final assessment thereof; (c) in the case of excisable goods on which duty of excise has been erroneously refunded, the date of such refund." It is evident that Clause (C) would .....

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..... ce to Clause (A) and if the returns were not filed on the last date of such return was to be filed, i.e. the 7th of the month following the month in which the goods were cleared. 5. The contention that notice could be issued within six months from coming into force of the Finance Act, 1982 is clearly nothing but a claim that the provision of Section 11A, provision will not apply. In the ligh .....

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