1988 (2) TMI 174

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....y, 1973 in respect of excess production of 13,463 quintals of sugar, including 5530 quintals of Raw Sugar for the period from 1-3-1973 to 30-4-1973. After more than 4 years, the Inspector of Central Excise issued upon the respondent company a D.D.2 dated 31-5-1977 bearing the remark "recovery of excess rebate allowed on sugar exported without payment of duty from the rebatable quantity of sugar; period of production being March, 1973". The matter was adjudicated by the Assistant Collector of Central Excise, Gorakhpur, who held that as no duty had been paid on the quantity of sugar exported, there was no justification in granting any advance credit. Accordingly, rebate already sanctioned and credited in their PLA was held to be refundable. ....

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....hat the demand of duty is barred by limitation as this was made many years after credit of duty had been given. Secondly, it is submitted that the whole proceedings were vitiated by the fact that no Show Cause Notice was issued to the respondents and the department straightway issued a D.D.2 to raise the demand of duty. 7. While the learned consultant has also made submissions on merits of the case and various related issues, we find that the order of the Collector (Appeals) has allowed the appeal of the respondents merely on grounds of limitation. We, therefore, do not consider it necessary to go into the merits of the case unless we could be persuaded that this decision of the Collector (Appeals) is not maintainable. 8. The advance ....