1988 (2) TMI 303

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....or the Respondents. [Order per: H.R. Syiem, Member (T)]. - The order of the Collector of Central Excise, Calcutta, No. 239(33)82-Collr.-73/82, dated 16.9.1982 is wrong, say M/s. Calcutta Fan Works Pvt. Ltd. in their appeal dated 1st March, 1983. By a letter dated 4th March, 1981 they wrote to the Assistant Collector and were subsequently permitted to avail 56-A procedure in respect of the el....

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....ring the period 1.4.1981 to 31.5.1982. The Collector, of course, found that there was no suppression or fraud and, that, therefore, the recovery would run only for six months from the date of the show cause notice dated 24.6.1982. This notice was issued under Rule 56-A(5)(i). The rule reads : "When credit has been allowed under sub-rule (ii) on account of an error, omission or mis-construction ....

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....eriod from 25.12.1981 to 31.5.1982 through RG 23 register". It is clear that the department proceeded by viewing the six months from the date of utilisation of the credit, which is the same date or approximately the same date, as the date of clearance of the finished goods, viz., the fans. This is not correct. The six months must be counted from the date of the credit, that is to say, the date on ....