1983 (2) TMI 318

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.... time-bar under Rule 11 read with second proviso to sub-rule (10) of Rule 173PP of the Central Excise Rules, 1944. The appellants stated that the time-bar was not applicable to their claim as they had made the claim for set-off in the very beginning in their classification list submitted to the Assistant Collector on 8-3-1978. The Assistant Collector did not approve the classification list for well over a year and they, therefore, reminded the Assistant Collector on 23-4-1979. Ultimately, the Assistant Collector approved the classification list after striking off the entry relating to the appellant's claim for set-off. They stated that the Assistant Collector gave no reasons for deleting this entry in their classification list. The appellan....

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....this case were (1) Power and Distribution Transformers 25 KVA to 10,000 KVA, and (2) Oil Testing Set, each one almost custom built and requiring varying amounts of inputs, duty on which would be fluctuating from time to time depending upon the quantity as well as value of the inputs. In such a situation, it is not reasonable to expect that the appellants would be able to visualise the amount of set-off per unit of transformer etc. in advance. Even assuming, that the Assistant Collector needed some more data which the appellants could reasonably give in advance, he should have asked the appellants to furnish that data rather than score out the entry relating to the claim for set-off without assigning any reason. We, therefore, agree with the....