1989 (10) TMI 129

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....4.24 as excise duty into their PLA in terms of Notification No. 108/78. Subsequently, it was noticed that the actual amount of duty paid by the appellants on the clearances of free sale sugar was less than the amount of credit allowed to them. Accordingly, they were asked to show cause as to why an amount of Rs. 1,13,602.62 credited in excess erroneously should not be demanded from them. After considering the appellants' reply and oral arguments, the Assistant Collector confirmed the demand. The appellants then appealed to the Collector of Central Excise (Appeals), New Delhi, who rejected their appeal and against the impugned order, the present appeal has been filed. 3. The appellants had taken several grounds in this appeal but the one ....

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....ur, Consultant appearing for the appellant submitted that the issue in this appeal has been answered in several rulings and relied upon the following rulings :- 1. Order No. 52/85-D, dated 30-2-1985 in Appeal No. 233/84-D Z 2. Collector of Central Excise v. Chengalrayan Co-operative Sugar Mills Ltd. [1989 (39) E.L.T. 551 (Tribunal)] 3. Triveni Engg- Works Ltd. v. Collector of Central Excise, New Delhi [1986 (26) E.L.T. 583] 4. Collector of Central Excise, Chandigarh v. Doaba Co-operative Sugar Mills [1988 (37) E.L.T. 478 (S.C.)l 5. M/s. Pravara Sahakari Sakhar Karkhana Ltd. v. Union of India & Others [1984 E.C.R. 59 (Bombay High Court)] 6. Indian Aluminum Cables Ltd. v. Collector of Central Excise [1989 (41) E.L.T. 688] ....

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....shable. He further relied upon another Bombay High Court's decision as reported in 1984 E.C.R. 59 wherein it had been held that Trade Notice are not to be relied upon as they were not pieces of legislation. He further relied upon 1989 (41) E.L.T. 77 Tribunal wherein it had been held-that provisional assessment cannot be done for past clearances but only for current or future assessments. He further contended that the ruling of the Supreme Court in 1988 (37) E.L.T. 478 was squarely applicable to the facts of this case and that this Tribunal cannot make any departure from it. 6. We have heard both sides, perused the records and carefully considered the submissions of both sides. The question that arises for consideration in this appeal is ....