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TMI Blog1987 (8) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... e table to the said notification falling under sub-item (2) of Item No. 17 of the First Schedule to the Central Excises and Salt Act, 1944, from so much of the duty of excise leviable thereon as was in excess of the duty leviable at the rates specified in the corresponding entry in column 3 of the said table which here was 5 per cent ad valorem. On 24th January 1978 the Central Government, by its Notification No. 14 of 1978, amended the above Notification No. 46 of 1971 by inserting therein a new proviso after the existing proviso. The said new inserted proviso was as under :- "Provided further that if it is proved to the satisfaction of the proper officer that such corrugated board has been produced out of craft paper or out of paper and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 31st January 1978 to the Assistant Collector in respect of corrugated boards and boxes manufactured by the petitioner from craft paper. In the said classification list reference was made to Notification No. 46 of 1971, dated 24th April 1971 as amended by Notification No. 72 of 1976, dated 16th March 1976 and further amended by Notification No. 14 of 1978, dated 21st January 1978. This classification list was duly approved on 28th February 1978. The petitioner also submitted RT-12 returns to the Central Excise Authorities every month. 5. Subsequently, on 26th August 1978 the Central Government issued Notification No. 159 of 1978. There is no dispute that as a result of this notification, the effect of the earlier Notification No. 14 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not been levied or paid, or which has been short levied, or to whom the refund has erroneously been made, or which has not been paid in full, requiring him to show cause why he should not pay the amount specified in the notice." (Underlining ours.) Under this rule, the period of limitation is six months but under the proviso thereto, it is five years, where any duty has not been levied or paid or has been short levied or has not been paid in full, by reason of fraud, collusion or any wilful misstatement or suppression of facts. Question, therefore, is : Are any of these conditions viz., "fraud", "collusion", "wilful misstatement" or "suppression" of facts established here? 7. Hearing Mr. Parikh for the petitioner and Mr. Desai for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to six months from the date of issue of show cause notices are barred by limitation. In my opinion, in the given set of circumstances, it cannot be said that a longer period of five years as envisaged in the then Rule 10 (now Section 11A) would be attracted. Accordingly, I hold that part of the amount which pertains to the period prior to six months from the date of issue of relevant show cause notices, is not recoverable, being barred by limitation." We are informed at the Bar that this decision of the Collector has been accepted by the department. It is in the circumstances all the more surprising that the petitioner's claim should be so vehemently contested when the claim of several others similarly situated has been finally accepted. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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