2000 (7) TMI 364

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..... : Gowri Shankar, Member (T)]. The appellant was a manufacturer of sodium cyanide. It cleared the bulk of its production on payment of duty and the remaining goods without payment of duty in terms of Notification 191/97 by following the procedure in Chapter X of the Central Excise Rules to other persons for use in the manufacture of the zinc and lead concentrate. 2. Notice dated 8-11-1994 .....

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..... yment of duty through the RT12 returns and documents enclosed to that, submitted by the assessee. The second is that the appellant was under the genuine belief that despite the fact that sodium cyanide was being used for manufacture of exempted goods credit could be taken. The earlier decisions of the Tribunal in Premier Tyres v. Collector, 1992 (62) E.L.T 104 had confirmed this view. Only in the .....

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..... e RT 12 returns which were furnished the department would have been aware that some of the sodium cyanide had been removed without payment of duty. Copies of the AR 3A form used for removal also without payment of duty under chapter X procedure also would have conveyed to the department. 5. This alone would be sufficient to hold that the extended period will not apply. The second point raised by .....

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