1998 (6) TMI 285

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....lant. Shri S. Nunthuk, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. -  This appeal arises out of and is directed against the Order-in-Appeal passed by the Collector (Appeals), Ahmedabad. 2. The appellants had availed proforma credit Notification No. 201/79, dated 4-6-1979 in respect of the paper covered Copper Strip, used in the manufacture of Transfor....

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....tio of the decision of the Tribunal in the case of Bakeman's Home Products Pvt. Ltd. v. Collector of Central Excise, reported in 1990 (48) E.L.T. 518 (Tribunal). In that case also, the items manufactured by the assessee were falling under T.I. 68 of the erstwhile Central Excise Tariff. The input which was received from the supplier, in respect of the same the credit of duty was availed under Notif....

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....le 56A(2) can be recovered only as per the limitation prescribed under Rule 56A(5) and not under Section 11A, Central Excises and Salt Act, 1944. 4. Shri Nunthuk, learned DR countering the arguments submitted that Collector (Appeals) has distinguished the case on the ground that duty was paid under protest by the supplier in this case and the same was known to the assessees. Further, he sa....