1985 (9) TMI 237

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(Appeals) in para 5 of his order held that in terms of rule 10 read with Rule 173PP(10) of the CE Rules as in force at the time duty demanded for the period prior to 1-7-1977 was not sustainable and was hit by the time limit. He supported the demand for the period after 1-7-1977. 2.  Rule 173PP(10) required that the duty on item 68 goods would be assessed at the close of the accounting year followed by the assessee on the basis of their return submitted by him in sub-rule (9) and that the officer, after making such checks as he deems fit, may make debit or credit entries in the account current of any duty that has fallen short or is in excess of the amount payable. It further provides that the provisions of rule 10 and 11 would appl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nformed by the Appellate Collector that the department was aware of the appellant's activity of manufacturing stranded steel wires. This would mean that there had been no suppression to bring in the longer time limit. Furthermore the Assistant Collector himself did not proceed as if there had been any fraudulent suppression of vital facts, although he says there was such a suppression : he does not impose any penalty as he ought to have done, had vital facts been withheld and suppressed to cause loss of duty. This brings us to one difficulty in following the Collector (Appeals) orders regarding the duty to be recovered. 5.  Rule 173PP(10) as it stood at the time allows for a period of 6 months from the close of the accounting year f....