1991 (9) TMI 217

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....he Respondents. [Order per : R. Jayaraman, Member (T)]. - This is an appeal directed against the order in original passed by the Collector of Central Excise, Bombay-II, bearing No. V-Adj (27) 15-533/86/1234 dated 28-2-1991, confirming the demand for a sum of Rs. 48,602.35 for a period limited to six months. 2. It is needless to go into the facts of the case, because the main issue to be c....

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....cise duty cannot be given. However, he agreed with the contention of the appellants that the extended period is not applicable and hence confirmed the demand only for a period limited to six months. The present appeal is against the aforesaid order. 3. After hearing both the sides, we observe that the Collector has held that proforma credit in respect of special excise duty is not available onl....