1993 (2) TMI 207

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....-9-1985 and 208 & 209 both dated 25-8-1985 but did not clear the goods against those Gate-passes. They cancelled the Gate- passes and sent an intimation on 25-9-1985 in respect of the 4 Gate-passes prepared on 24-9-1985 and a letter dated 26-8-1985 in respect of 2 Gate-passes prepared on 25-8-1985. Along with these letters intimating cancellation of Gate- passes, they also submitted the original and triplicate copies of the aforesaid Gate-passes and copies of these documents were produced during the hearing. In the RT-12 returns for the month of August, 1985 as also for September, 1985, they have indicated that the duty debit was made in respect of cancelled Gate- passes by specifically mentioning the cancellation of the relevant Gate-passe....

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....ebits in respect of these cancelled Gate passes have been suitably indicated to the assessing officer by remarks. Hence, at the time of assessment of the RT-12 returns, the credit should have been given by the assessing officer, even if it was not specifically asked for. In fact, under the provisions of Rule 173G(2) proviso (vii), the only requirement is that they should send the intimation regarding the cancellation of the Gate- passes and also submit the originals of the cancelled Gate passes immediately after cancellation and thereupon they can take credit on their own. However, because of the Trade Notice issued by the Collector, they had indicated the position in the RT-12 return for the relevant months and hence, the assessing officer....

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.... has been made before the assessing officer for giving credit in terms of the aforesaid Rule. This objection cannot be sustained because of the fact that as per the provisions of Rule 173-I, the assessment has to be done, after such enquiry as may be considered necessary. Hence, when the endorsement is made in the RT-12 returns that the duty has been debited in respect of the cancelled Gate-passes and even when a specific request for credit has not been made, there is an obligation cast on the assessing officer to cause an enquiry, as to whether the duty payment is required to be confirmed or it should be construed as an excess payment calling for credit in terms of Rule 173G(2). Hence, in that view, when a specific endorsement is made on t....