9911796707
TMI Blog2017 (12) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... ional assessment - rejection on the ground of time bar - Held that: - It is clear that any order or finding of implication of duty liability has to be communicated to the assessee. All limitations will start from the date of knowledge of assessee by due communication by the competent authorities. The relevant date should be taken from the date of communication of the order to the appellant-assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amine the appeal itself for disposal, after hearing Sh. S. S. Sinha, ld. Advocate for the appellant and Sh. R.K. Misha, ld. AR for the Revenue. 4. The appeal is against order dated 25.08.2014 of Commissioner (Appeals-I), Raipur. The appellants preferred a refund claim for ₹ 60,40,906/- towards excess excise duty and the same was rejected on the ground of time bar. 5. Ld. Counsel appearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isation of assessment in terms of Section 11B, Explanation (B) (eb) of the Act. The relevant date in case of provisional assessment is mentioned as the date of adjustment of duty after the final assessment. The lower authorities held that the date of order for finalisation should be taken for computing the limitation. Ld. Counsel contested the above finding on the ground that they could prefer a c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 11B of the Act. It is clear that any order or finding of implication of duty liability has to be communicated to the assessee. All limitations will start from the date of knowledge of assessee by due communication by the competent authorities. The Hon'ble Supreme Court in the case of CCE, Vs. M.M. Rubber Co. - 1991 (55) ELT 289 (SC) held that it is uniformly laid down as a rule of law that for s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he date of communication of the order to the appellant-assessee. As such, we find no merit in the impugned order recording a finding against the appellant. Accordingly, the impugned order is set aside the matter is remanded to the original authority to decide the issue of refund on merit, including question to undue enrichment, if any. 9. The appeal is allowed by way of remand. (Dictated and pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
