TaxTMI 
TaxTMI 
1986 (4) TMI 252
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....nd for the extended period beyond six months was not sustainable for the reason that there were no allegations that the short levy was for the reason of suppression of facts or mis-statement or mis-declaration with intent to evade payment of duty. He allowed the respondents' appeal accepting the plea that there was no suppression of facts or mis-statement and mis-declaration. In the ground of appeal, it has been stated that the respondents had not disclosed in the price-list, filed by them, the fact of realisation of excise duty in excess paid by them and, in view of this, it follows that they have been mis-declaring and suppressing facts, and provisions of Proviso to Section 11A(2) would apply. It has also been pleaded that the Collector (Appeals) Central Excise, Calcutta, has not advanced any cogent reason as to why the observation of the Assistant Collector for invoking five-year limitation was wrong. We find before the Collector (Appeals), the respondents had cited the case of Ganga Spinning Mills, reported in '1983 E.L.T. 1674'. The learned SDR brought to our notice the price-list, which had been approved, and pleaded that the respondents did not show the element of duty which....
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....ey so like and these documents had all the details. He further pleaded that the abatements had been legally, correctly made for arriving at the assessable value inasmuch as under the Finance Act, 1982 Clause 47, the explanation was added to Section 4(4)(d)(ii) and retrospective effect could not be given to this amendment in respect of the duty paid before the amendment of the Section. 3.  He could not however formulate his arguments in this regard clearly as to how, when the limitation available under Rule 11A was there, the demands could not be raised. The following facts are not disputed :- (i) price-list and classification lists had been approved by the proper officer; (ii) price shown in the price-list was ex-duty and there was no indication of the duty abated from the wholesale price; (iii) the respondents did not file with the Department the relevant time any documents showing that they were actually collecting more duty than they were paying to the Department; and (iv) the respondents did not reveal the wholesale price being charged by them. The Department's case, however, is that since the appellants did not disclose the relevant facts regarding the a....
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....partment wants the respondents to be punished on the presumption that since the full facts were not revealed by them, the odium of suppression of facts with intent to evade payment of duty automatically gets attached to the respondents. No case has been made out before us in the grounds of appeal as to how, in the absence of any allegation regarding fraud, collusion, wilful mis-statement or suppression of facts, etc., with the intent to evade payment of duty, the Assistant Collector's order can be sustained. We find in fact the respondents had revealed the fact that they were availing of the benefit of notification, and had been submitting RT-12 accordingly. We find the ratio of the judgment cited in '1985 (21) E.L.T. 299' is applicable to the facts of this case. We, in the circumstances, find no reason to interfere with the order of the Collector (Appeals) and reject the appeal of the Department. Sd/- (V.P. Gulati) Member (T) (S.Duggal) Member (J) New Delhi Dated : 27-3-1986 I agree, but separate note appended, which would be part of this judgment. Sd/- (S. Duggal) 7-4-1986 5.  [Per : S. Duggal, Member (J)]. - While I agree with the order prop....
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....ice of the Superintendent, Central Excise, Range XIV/V C. No. FE-13(a)/XIV/V/82/987 dated 19-10-1982. SHOW CAUSE-CUM-DEMAND NOTICE NO. 22/82 DATED 20-10-1982. To The Indian Card Board Industries Ltd., 34/1A Bon Behari Bose Road, Ramkristopur, Howrah (L-4 No. l2/Paper/67) Whereas it appears that the following duties have been short levied and whereas the said amount is recoverable from you under Section 11A(1) of Central Excises and Salt Act, 1944, you are hereby requested to show cause to the Assistant Collector, Central Excise, Calcutta XIV Divn. 25 Princep Street, Cal-72 why you should not be required to pay the said amount as determined by the Asstt. Collr. C. Ex. Cal. - XIV Divn. under Section 11A(2) of Central Excises and Salt Act, 1944. 1. Particulars of goods to which short levy relates and particulars of the relevant clearance documents, if any Paper & Paper Board as per Annexure 'A' T.C. 17(2) cleared under CPIS 2. Period to which short levy December 1980 to March 1981. relates Basis Special Cess Dec.'80 3423.40 171.15 28.53 Jan.'81 ....