2002 (11) TMI 204

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....sha, President]. - This is an appeal at the instance of the assessee challenging the order passed by the Commissioner (Appeals) dated 12-8-97. The issue raised herein is whether appellant's claim for allowing additional credit is barred by time as it was made after the expiry of six months from the date of taking the initial credit. 2. Appellants are manufacturer of Unmachined Copper Casting an....

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....d the matter directing the Assistant Commissioner to pass a speaking order after observing that the appellant was entitled to differential credit to be taken at a later date. 3. Thereafter, show cause notice was issued to the appellant proposing to reject this claim on the ground that the application was filed after a lapse of 5 months; it was not possible to verify the identity of the inputs w....

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....h the claim for allowing additional credit should have been made. Learned Counsel for the appellant points out that this view taken by the Commissioner (Appeals) is against the ratio of the decision of the Apex Court in Collector of Central Excise, Jaipur v. Raghuvar (India) Ltd. - 2000 (118) E.L.T. 311 (S.C.). 5. Admittedly as on 1-3-93 when the petitioner made the request for allowing additio....

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....lication, where there is really none, though Courts may always hold when any such exercise of power had the effect of disturbing rights of a citizen that it should be exercised within a reasonable period." 6. From the above observation it is clear that the concept of reasonable period can be applied only when such action would adversely  affect the rights of a citizen. The facts of the pre....