1986 (1) TMI 227

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....vocate for the Respondents [Order].  - This appeal is filed by the Collector Central Excise, Bangalore, and is directed against the order of the Collector of Central Excise (Appeals), Madras, referred to supra, vacating the directions of the Superintendent of Central Excise, Kanakapura Road Range, Banpalore, calling upon the respondents herein to make good a sum of Rs. 16,902.07 by maki....

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....ondents filed their monthly return viz. R.T. 12 for July 1984, the Superintendent under the original order referred to supra, finding that the respondents had wrongly availed credit by taking the concession under notification No. 251/82 directed them to make good the same by making appropriate debit entry in their P.L.A. The direction of the Superintendent was assailed by way of appeal to the Coll....

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....inding of the Collector (Appeals) in the impugned order holding that clearances had been effected by the respondents as per the approved classification list. He further urged that the bar of limitation under Section 11A of the Central Excises and Salt Act, 1944, cannot be telescoped into the R.T. 12 under Rule 173-I. 3.  The learned counsel for the respondents submitted that notwithstandin....

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....l Assistant Collector. In such a situation, the respondents as a aggrieved person should have preferred an appeal as per law before the proper authority questioning the same. The respondents admittedly, have not done that. So far as R.T. 12 finalisation is concerned, a statutory obligation is cast on the respondents to compute the quantum of tax in terms of approved price list and classification l....