1990 (11) TMI 274

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....Chakraborty, JDR, for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. -  The issue, in this appeal against Calcutta Collector of Central Excise (Appeals) order dated 13-8-1986, is whether the appellants, herein, were right in taking credit of duty paid on the inputs veneer and sawn timber for set-off of duty against their finished product in terms of Notification 201/79 wh....

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....ants who, thereafter, took credit of duty in the RG 23 Register. This was on 8-5-1985. A show cause notice was issued on 12-12-1985 charging the appellants with irregular availment of credit under the notification. Since the payment of duty subsequent to receipt of the inputs as a result of adjudication and under TR 6 Challan will not be with the conditions in the notification. The Assistant Colle....

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....as empowered after the section was amended in December, 1985. Here, the case has been adjudicated in Feb., 1986 by the Assistant Collector and the order, argued the ld. Counsel, was, therefore, without jurisdiction. Sh. L.C. Chakraborty, the ld. D.R. on the other hand argued that Notification 201/79 is a self-contained notification and is distinct from proforma credit under Rule 56A of Central Exc....

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....ibunal's order in Swadeshi Potytex case cited by D.R. (supra) had held that proforma credit under Rule 56A set-off of duty under Notification 201/79 are pari materia. Therefore, the show cause notice issued on 12-12-1985 for recovery of duty credit irregularly taken on 8-5-1985, is beyond six months period and in such situation, as per provisions proviso to Sec. 11A only the Collector is the autho....