1985 (9) TMI 169

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....onsultant, for the Respondents. [Order : per K.L. Rehki, Member (T)] .-The facts of this case, in brief, are that the respondents were found entitled for the exemption from duty in terms of notification No. 146/74-Central Excises, dated 12-10-1974 (commonly known as incentive rebate for higher production of sugar during the period from December, 1974 to September, 1975). The rebate was sanctione....

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....uty and that logically it could not be invoked where no duty was payable at all, such as, in the case of exports without payment of duty. However, we also find that in this case the department has not acted within the time frame permitted by the Central Excise Rule. Exports are not something which remain hidden from the department's notice. Clearances for export are documented in statutory central....

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....tity, for which the demand has been issued, was cleared during the period from December, 1975 to January, 1976. Rebate for excess produced sugar was paid to the respondents 7-8 months later, in August, 1976, by which time the fact of export was well within the knowledge of the department. In the circumstances, if the department yet paid rebate even for the quantity exported, it has to be considere....