ORDER
Jyoti Balasundaram, Member (J)
1. The brief facts of the case are that the appellants herein are engaged in the manufacture of medicaments falling under Chapter 30 of the schedule to the CETA, 1985. They filed classification declarations classifying their products as P or P medicaments under CETA sub-heading 3003.10 attracting duty @ 15%. The Assistant Commissioner classified the medicaments as generic products under CETA sub-heading 3003.20 attracting ‘nil’ rate of july. The Range Superintendment issued nine show cause notices-cum-demand notice alleging contravention of the provisions of Rule 173B and Rule 57A read with Rule 57C by clearing the goods under CETA sub-heading 3003.10 after paying duty @ 15% advalorem for export after availing modvat credit instead of under CETA sub-heading 3003.20 at ‘nil’ rate of duty without the benefit of modvat credit. The notices were confirmed the reversal of credit of Rs. 4,19,650/- was ordered. The Commissioner (Appeals) upheld the order of the adjudicating authority. He further held that the appellants may file their claim for benefit of rebate under Rule 12(1) to the appropriate authority. Hence this appeal.
2. I have heard both sides.
3. There is no substance in the appellant’s contention that they had the option either to clear the goods without payment of duty or pay duty and avail of he benefit of modvat credit. However, their challenge to some of the demands, on the ground of time bar, required to be examined as this is a legal plea which has been raised at the time of arguments, although not raised earlier before either of the authorities below. It is their claim that some of the demands are barred by limitation as the notices have been issued beyond the period of six months from the relevant date i.e., the date of filing of RT12 returns. The chart submitted by them in this connection forms annexure to this order.
4. I, therefore, while upholding the merits of the demand, set aside the impugned order and remand the case to the jurisdictional Assistant Commissioner for decision on the plea of time bar. He shall pass fresh orders after extending a reasonable opportunity of hearing to the appellants to the appellants.
5. The appeal is thus allowed by remand.
AR4 NO & DATE
SR. NO
INVOICE. NO & DATE
AMOUNT
“RG23A ” PAR I 11 ENTRY NO & DT
DATE OF FILLING R.T 12
TIME BARKED.AMOUNT
NOT Tl MI-BARRED AMOUNT
26/17.7.95
1
52/20.6.95
23800
77/24.6.95
5/7/1995
23800
2
35/17.6.95
11543
79/24.6.95
5/7/1995
11543
3
701/21.6.95
8460
78/24.6.95
5/7/1995
8460
27/17.7.95
4
701/21.6.95
4700
78/24.6.95
5/7/1995
4700
5
B/0027/10.4.95
1363
12/16.4.95
8/5/1995
1363
RS 49S66/-
F NO CEX/R. 05/ SCN/8 Kont /96 dt 15.1.96
TOTAL
49866
46/5.10.95
6
961/24.6.95
23630
109/13.7.95
9/8/1995
23630
45/5.10.95
7
575/11.9.95
7840
191/16.9.95
10/10/95
7840
8
574/11.9.95
3400
192/16.6.95
05/7/95
3400
9
B/0423/4.7.95
1300
110/10.7.95
07/8/95
1300
10
1452/19.9.95
4700
202/21.9.95
10.10.95
4700
48/19.10.95
11
1378/30.8.95
6380
224/5.10.95
13.11.95
6380
58/21.11.95
12
838/21.10.95
2692
269/13.11.95
11.12.95
2692
RS 49942/-
S.NO CEX/R-05 SCM/6Kant/96 dt 17.1.96
TOTAL
3400
46542
|
31/25.7.95
13
52/20.6.95
5850
77/24.6.95
05.07.95
5850
14
314/30.6.95
2988 ‘
119/20.7.95
07.08.95
2988
15
52/20.6.95
26000
77/24.6.95
05.07.95
26000
16
35/17.6.95
13280
79/24.6.95
05.07.95
13280
. /
TOTAL
45130
2988
RS48118
F. No CEX/R-05;SCN/SKANT/96 dt 17.1.96
32/25.7.95
17
556037/17.6.95
8062
75/21.6.95
5.7.95
8062
34/3.8.95
18
556037/17.6.95
2641
75/21.6.95
5.7.95
2641
19
B/0027/10.4.95
28336
12/16.4.95
8.5.95
28336
20
B/423/U.7.95
3726
110/10.7.95
07/8/95
3726
36/17.8.95
21
669/24.1.95
285
399/6.2.95
285
22
113/27.4.95
5985
27/30.4.95
08.5.95
5985
RS 49035-
F.NO CEX/R.05/ SCM/8Kant/96 dt17.1.96
TOTAL
45309
3726
39/6.9.95
23
669/24.1.95
67
399/6.2.95
67
24
449/27.7.95
48337
134/8.8.95
06.09.95
48375
25
0318/31.7.95
139/8.8.95
06.09.95
26
062/26.4.95 760 24/29.4.95
08.5.95
760
RS 49202/-
F.NO CEX/R.05/SCM/S Kant/96 dt 15/1/96
TOTAL
827
48375
AR4 NO & DATE
SR. NO
INVOICE.
NO & DATE
AMOUNT
RG23A
PART II ENTRY NO & DT
DATE OF FILLING R.T 12
TIME
BARRED AMOUNT
NOT
TIME BARRED AMOUNT
52/30.10.95
27
169/28.8.95
4770
161/31.8.95
06.9.95
4770
55/6.11.95
28
30/9.9.95
12000
203/21.9.95
10.10.95
12000
56/9.11.95
29
556178/16.9.95
8120
200/21.9.95
10.10.95
8120
57/21.11.95
30
1452/19.9.95
8648
202/21.9.95
10.10.95
8648
31
1778/31.10.95
2820
257/12.11.95
11.12.95
2820
59/27.11.95
32
660/13.11.95
1056
298/21.11.95
11.12.95
1056
60/27.11.95
33
660/13.11.95
6732
298/21.11.95
11.12.95
6732
61/27.11.95
34
460/95/31.11.95
3000
265/13.11.95
11.12.95
3000
62/30.11.95
35
30/9.9.95
150
203/21.9.95
10.10.95
150
64/07.12.95
36
201/23.9.95
2702
254/12.11.95
11.12.95
2702
RS 49998/-
TOTAL
0
49998
32/25.7.95
37
0961/24.6.95
2673
109/13.7.95
07.08.95
2673
38
4/8.4.95
416
43/17.5.95
06.06.95
416
34/3.8.95
39
961/24.6.95
886
109/13.7.95
07.08.95
886
40
4/8.4.95
138
43/17.5.95
06.06.95
138
35/17.8.95
41
961/24.6.95
3575
109/13.7.95
07.08.95
3575
42
39/4.7.95
556
122/20.7.95
07.8.95
556
38/6.9.95
43
1744/5.7.95
4477
111/13.7.95
07.08.95
4477
44
39/04.7.95
696
122/20.7.95
07.8.95
696
43/5.10.95
45
961/24.6.95
1181
109/13.7.95
07.8.95
1181
46
39/4.7.95
184
122/20.7.95
07.08.95
184
46/5.10.95
47
961/24.6.95
7839
109/13.7.95
07.08.95
7839
48
39/4.7.95
1219
122/20.7.95
7.8.95
1219
RS 23840/-
TOTAL
554
23286
AR NO 7 DATE
SR. NO
INVOICIE.
NO& AMOUNT DATE
RG23A PARTII
ENTRY NO &dt
DATE OF;
FILLING R.T 12
TIMH BARRED
AMOUNT
NOTTIMl-BARRHD
AMOUNT
35/17.8.95
49
556037/17.6.95
10703
75/21.6.95
5.7.95
10703
37/17.8.95
50
52/20.6.95
4875
77/24.6.95
5.7.95
4875
51
671/20.6.95
140/8.8.95
6.9.95
52
31 4/30.6.95
2490
119/20.7.95
7.8.95
2490
53
670/26.7.95
141/8.8.95
6.9.95
54
0963/12.6.95
1900
90/3.7.95
7.8.95
1900
38/6.9.95
55
556060/14.6.95
13344
104/13.7.95
7.8.95
13344
56
B/0423/1 1.7.95
2400
110/10.7.95
7.8.95
24 06
57
419/27.7.95
13437
134/8.8.95
6.9.95
13437
58
318/31.7.95
760
139/8.8.95
6.9.95
760
RS 49909/-
CEX/R.05/SCM/96Kant/96
dt17.1.96
TOTAL
15578
34331
4 1/6.9.95
59
52/20.6.95
1008
77/24.6.95
5.7.95
1008
60
35/17.6.95
345
79/24.6.95 .
5.7.95
345
61
62/26.7.95
3500
130/30.7.95
7.8.95
3500
62
1070/2.8.95
8460
137/8.8.95
6.9.95
8460
42/5.10.95
63
23/29.7.95
9300
143/12.8.95
6.9.95
9300
64
669/24.1.95
600
399/6.2.95
600
65
203/9.9.95
190
124/23.7.95
7.8.95
190
66
464/9.9.95
188/16.9.95
10.10.95
43/5.H).95
67
556037/17.6.95
2641
75/21.6.95
5.7.95-.-
2641
6B
B/423/11.7.95
1800
110/10.7.95
7.8.95
1800
69
‘464/9.9.95
1900
188/16.9.95
10.10.95
1900
44/5.10.95
70
1070/2.8.95
1880
137/8.8.95
6.9.95
1880
71
464/9.9.95
1140
188/16.9.95
10.10.95
1140
72
13/423/11.7.95
2600
110/10.7.95
7.8.95
2600
49/19.10.95
7374
556137/11.8.95
3990
149/13.8.95
6.9.95
3990
556178/16.9.95
8265
200/21.9.95
10.10.95
8265
63/4.17.95
75
125/16. 11.94
2115
318/17.1-1.94
2115
RS 49734/-
CEX/R.05/SCM/Kant/
/96 dt 17.1.96
TOTAL
6709
43025