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TMI Blog2001 (7) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... CER, 1944. The Commissioner (A) rejected the appeal. 3.Sri Bharat R. Shah was heard on 4-6-2001 at camp, Mumbai when he filed a written brief with citations. 4.Govt. has gone through the written and oral submissions. The main plea of the applicant is that the Show Cause Notice dated 15-3-1994 is time barred and in support thereof they have placed reliance on several case laws that are dealt with separately in this order. 5.With a view to understanding and appreciating the issues properly the relevant extracts of Section 11A of the CEA, 1944, Rule 13, Rule 14 of the CER, 1944 and Notification No. 197/62-CX, dated 17-1-1962 as amended, are excerpted below : Recovery"Section 11A. of duties not levied or not paid or short-levied or shor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under Rule 12; and such bond shall not be discharged unless the goods are duly exported, ...., within the time allowed for export, ......." 14.Exporter may enter into a general bond. - The Commissioner may permit any person desirous of exporting from India, ...., excisable goods on which duty has not been paid, to enter into a bond in the proper Form, with such surety or sufficient security, ...., and under such conditions as the Commissioner approves, for the export, from time to time, of such excisable goods within the period prescribed for goods exported under rule 12:" Proviso (ii) and (v) of the Notification No. 197/62 issued under Rule 12 reads as follows : the goods are exported not more than two years after the'"(ii) date o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se duty was charged/assessed. The proper officer at the time of permitting clearance for exports endorses on the reverse of the AR4 that he has examined the goods described overleaf, the description is correct and that the owner has entered into a bond under Rule 13; also that vide Col. 7 8 of the AR4 the value, rate of duty and amount has been determined and deducted from the running bond account maintained for the purpose. It is only after receipt of the proof of export that credit in the running bond account is effected. Thus the Central Excise duty on the goods sought to be cleared for exports are assessed and charged to the bond. Consequently there is no question of the tax being not levied, in terms of the apex court decision referr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1989 (42) E.L.T. 286 (T) to aver that where no period of limitation has been prescribed (in Notification No. 201/79 read with Rule 57-I, 160 and 192), the period of six months is applicable under Section 11A(1) of the CEA, 1944. Also, in particular, they have relied on the following three case laws (i) Mahindra Mahindra reported in 1989 (44) E.L.T. 669 (T), (ii) Tulsipur Sugar Co. Ltd. reported in 1988 (34) E.L.T. 687 (T) and (iii) Hindusthan Aluminium Corporation Ltd. reported in 1981 (8) E.L.T. 642 (Del.) to aver that in case of export of goods, the relevant date is the date of clearance for export from the factory which is within the knowledge of the department and that demand is required to be issued within six months from the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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