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TMI Blog2023 (5) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... inal assessment was made. Therefore, the Tribunal held that extended period of limitation could not have been invoked by the revenue and that the entire demand is barred by limitation. The Tribunal was of the view that while referring the matter to this Court referred the question as to whether Tribunal was justified in allowing the appeal without ascertaining factual position of actual utilisation. The question of limitation is a legal issue, which is required to be decided taking note of the relevant facts. If on facts, the Tribunal had come to the conclusion that the demand was barred by limitation nothing prevented the Tribunal from granting relief to the assessee on the said ground and there would be no occasion to examine the merit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appropriate manner. The appellant contended that the credit was availed after filing proper declaration and after producing materials before the department which was received by the department in RS-30A part I, as well as in part II. That apart the RT-12, the returns were regularly filed by the assessee along with the document to establish the duty paid and on the said, basis credit was availed by them. Further, the assessee contended that the documents which were produced by them were defaced by the Central Excise Authority and no objection whatsoever was raised by the department with regard to the veracity of this document. The RT returns were thus finally assessed. That apart, the assessee contended that the Central Excise Officers visit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty paying document is examined by the authorities and it is only thereafter the document is defaced. The revenue did not dispute the fact that the assessee had produced the document for defacement purpose and there was no allegation that the assessee suppressed the material from the revenue or made any misstatement of facts. Furthermore, the Tribunal noted that it is not in dispute that RT-12 returns were finally approved by the authorities. The importance of final assessment of RT 12 returns were considered by the Tribunal and it was held that the final assessment has been done after verifying the particulars as well as the returns and the duty paid documents which were attached to the returns and only after a thorough examination defacem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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