9911796707
TMI Blog2005 (5) TMI 436X X X X Extracts X X X X X X X X Extracts X X X X ..... wed them the benefit of concessional rate of duty along with the benefit of Modvat credit on inputs. From the documents maintained by the party, it appeared to the department that they had realised normal rate of duty from their customers during the aforesaid period and that they had retained with them an amount of Rs. 6,14,423/- realised in excess from customers as Excise Duty, instead of depositing the amount to the Government s credit under Section 11D of the Central Excise Act. Therefore, in a show cause notice (SCN) dated 11-2-2002, the department proposed to recover the above amount from the appellants under Section 11D(2) of the Act. Two other demands were also raised on various grounds in the same SCN but these demands were dropped ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It was also pointed out that all these returns were duly acknowledged by the Superintendent of Central Excise and no objection whatsoever was raised by him. It was also submitted that, in all the invoices, issued after the period of dispute, the appellants have shown only the concessional rate of duty. In these invoices what is shown as Amount of Duty Payable is the amount calculated at the concessional rate only. This correct practice is being continued ever since the aforesaid mistake was realised by the appellants. With reference to a sample Invoice dated 8-2-2001 (copy available on record), ld. counsel pointed out that the price shown in this invoice was the same as the price shown for identical goods in an invoice [mentioning norma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he department ought to have issued the SCN within a reasonable period of 6 months, no period of limitation having been prescribed under Section 11D of the Central Excise Act. In this connection, reliance was placed on the Supreme Court s judgment in G.O.I. v. Citedal Fine Pharmaceuticals, 1989 (42) E.L.T. 515 (S.C.), wherein it was held that, where no period of limitation was prescribed in the statute, the statutory authority had to exercise its powers within a reasonable period depending upon the facts of the case. 4.Ld. DR submitted that the relevant invoices, which were the proper duty-paying documents, clearly indicated that the appellants had collected duty at normal rate from their customers. The particulars relating to payment of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s under this Act or the rules made thereunder from the buyer of such goods in any manner as representing duty of excise, shall forthwith pay the amount so collected to the credit of the Central Government. 6.In this case, there is no dispute of the fact that the appellants were assessing duty themselves and that, in the RT-12 Returns filed by them during the period of dispute, they mentioned the concessional rate of duty and furnished the amount collected at such rate as the DUTY PAID . That these returns filed by the party were duly acknowledged by the proper officer of Central Excise is also not in dispute. In all these returns, duty was assessed at the concessional rate only, a fact not in dispute. The Revenue has claimed that the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot inclined to accept an invoice as conclusive evidence of the particulars mentioned therein. It was open to the Department to gather evidence from the customers to prove that they had paid normal rate of duty on the goods purchased from the appellants. No such attempt was made in this case. 7.Section 11D does not refer to invoice. It significantly refers to duty assessed or determined . Insofar as a manufacturer working under Chapter VIIA of the Central Excise Rules, 1944 is concerned, the expression duty assessed is a reference to self-assessment in RT-12 Return. In the instant case, as already noted, the RT-12 Returns filed by the appellants during the period of dispute clearly showed that duty was paid at concessional rate on the g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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