1989 (4) TMI 90

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....notification was issued under Rule 8(1) of Central Excise Rules of 1954 framed under Central Excises and Salt Act, 1954 (hereinafter referred to as Act) exempting all excisable goods, on which the duty on excise was leviable and in the manufacture of which any goods falling under Item No. 68 of the First Schedule of the Act referred to as inputs had been used from so much of the duty of excise leviable on it as was equivalent of the duty of excise already paid on the inputs. After the notification issued in June, 1977, therefore, Central Excise Collectorate, Allahabad issued instructions on 7th December, 1977 clarifying and providing that the setoff duty predetermined and approved by Assistant Collector will be allowable at the time of clea....

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....of the appellate order the petitioner wrote a letter to the Assistant Collector to allow the credit or set-off as directed by the appellate authority, who in turn directed the Range Superintendent to allow credit in set-off register. He, however, directed that the said credit shall not be utilised for payment of duty on matches for future clearance and then the petitioner should request the Asstt. Collector for adjustment. In pursuance of this direction the Range Superintendent, visited the petitioner's factory and determined the claim for set off and allow it to be credited as set off. The petitioner thereafter wrote to the Assistant Collector that the amount determined by the Range Superintendent may be refunded. On this application a sho....

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....n March, 1978. The processing of the claim might have taken time in the office of opposite parties. But that could not in any manner effect or erode the claim for set off or refund as form the date the application was filed the petitioner became entitled as a matter of law for set-off of duty on goods which was being cleared and if the same was not done by the department either because it was anxious to verify or it had not finalised the matter by issuing necessary direction to the officer concerned it could not defeat the claim of petitioner. The delay if any was on part of opposite parties, in implementation of the notification the benefit under which became available from the moment the notification was issued. Limitation provided in ....