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TMI Blog2003 (1) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... dvocate, for the Respondent. [Order per : Justice K.K. Usha, President]. - This is an appeal at the instance of the Revenue challenging the order dated 21-10-97 passed by the Commissioner of Customs & Central Excise, Hyderabad. 2. The Commissioner in the above order took the view that the demand of Central Excise duty against the respondent herein to the extent of Rs. 47,11,087/- is not s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee had shown certain quantities of PETN and Spent Nitric Acid as cleared for other purposes without payment of duty for the period July 1991 and October, 1991 to December, 1993. Even though the assessee claimed that those quantities were cleared for captive consumption, there is no gate pass in support of their claim. It was on the basis of the above allegation the demand as mentioned above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or clearance of PETN and Spent Nitric Acid for captive consumption. The two products were accounted for captive consumption in the RG-1 register and were also reflected in the monthly RT-12 returns. It was pointed that these informations were reflected in RG-1 and RT-12 for the period from December, 1991 to December, 1994. Since such information was within the knowledge of the department there is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artment to examine whether the explanation offered by the assessee was factually correct or not. Without making such inquiry it is not fair or proper to reject its explanation. On the question of limitation also we find that the Commissioner is fully justified in taking the view that proviso to Section 11A cannot be invoked in the facts of the case. The show cause notice is dated 26-9-94. In the R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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