{"id":43478,"date":"1987-05-25T00:00:00","date_gmt":"1987-05-24T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-madras-petro-chem-ltd-on-25-may-1987"},"modified":"2017-11-06T10:06:12","modified_gmt":"2017-11-06T04:36:12","slug":"collector-of-central-excise-vs-madras-petro-chem-ltd-on-25-may-1987","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-madras-petro-chem-ltd-on-25-may-1987","title":{"rendered":"Collector Of Central Excise vs Madras Petro-Chem Ltd. on 25 May, 1987"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Tamil Nadu<\/div>\n<div class=\"doc_title\">Collector Of Central Excise vs Madras Petro-Chem Ltd. on 25 May, 1987<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1987 (14) ECC 16, 1987 (13) ECR 357 Tri Chennai, 1987 (31) ELT 743 Tri Chennai<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> S. Kalyanam, Member (J) <\/p>\n<p> Order No. 351\/1987 <\/p>\n<p>1. This appeal is filed by the Collector of Central Excise, Madras, and directed against the order of the Collector of Central Excise (Appeals), Madras, dated 30.10.1986. Shri Sundaram, an employee of the Respondent, seeks an adjournment on the ground that the counsel is out of station. Since the scope of the appeal lies in a short compass and the question of law arising is covered by authorities, I propose to dispose of the appeal on merits.\n<\/p>\n<p>2.   The  short   question  of   law  that   arises   for  my  consideration  in the appeal is whether the recovery of the excess credit granted to a party is   governed   by  the   bar  of  limitation  under  Section   11A   of the Central Excises and Salt Act, 1944. In the instant case the respondent was granted credit   in   terms   of   Notification   No.   283\/82, dated   27.11.1982   (Incentive Rebate).   The  authorities   on   verification   found  that   the   respondent   had claimed the credit of duty paid in excess of 160% of the base clearances. Therefore,  in  terms  of  the Notification the Department  instituted proceedings  under Sub-rule (4)  of Rule 56AA  of the Central Excise Rules for recovery of the excess credit given, which ultimately resulted in the impugned order now appealed against.\n<\/p>\n<p>3.   The   plea   of   the   learned   Senior   D.R.   is   that   credit   was   given to the respondent on the strength of Notification No. 283\/82, dated 27.11.1982 issued under Rule 56AA of the Rules and any erroneous credit is governed by   Sub-rule   (4)   of   Rule   56AA,   which   does   not   prescribe   any  period   of limitation. I  am  afraid I  cannot accede to the plea of the learned Senior D.R. The question as to whether any rebate claim with reference to Notification   conferring   duty   concession   which   is   allowed   by   adjustment   in PLA   would  amount  to  refund  of  duty  has  been  considered  in  the  ruling of  the Special Bench in Shree Una Taluka Khedut Sahakari Khand  Udyog Mandali   Ltd.   v.  Collector  of  Central  Excise,  Bombay  &#8211;  reported in  1984 (15) E.L.T.  183 (Tribunal). In my opinion, as rightly held by the Collector (Appeals) under the impugned order, the principles in the ratio embedded in   the  said   ruling  are  applicable  to  the  facts   and  circumstances   of  the present  case.  The Division Bench of the Bombay High Court in the case of Zenith  Tin  Works  Private   Ltd.  v.   Union  of India  and  others   reported in   1986   (23)   ELT   357,   has   taken   the   view  that   erroneous   credit   taken by a party even in terms of rule 56A can be called back by the Department only as a short-levy in terms of Rule 10 as it then stood. In my opinion the principles are applicable to the facts of the present case. I, therefore, hold that if a party is given an adjustment in the Personal Ledger Account after a claim  was lodged with reference to a Notification conferring duty concession,  it  would  amount  to  refund  of duty paid and recovery of the same  on   grounds   of  erroneous   payment   can   only  be  subject   to  the  bar of limitation. A Division Bench in   the   Andhra  Pradesh   High  Court  in   the case   of   Jay   Engineering   Works   Ltd.   v.   Government  of  India and  others reported  in   1979   ELT   (3.397)   has   held   that   in  a  situation  where  credit has  been  erroneously  availed  of  in  terms  of  Rule  56A  the same can be recovered   only  subject   to  the   provisions   of   limitation  in  terms  of  Rule 10 as it stood at the relevant time. It would be seen thus that notwithstanding  the  fact  that  Rule 56A did  not specifically prescribe any period of limitation   it   has   been   held   in  the   aforesaid   rulings  of  the  High  Courts that the bar of limitation will always come into operation whenever excess credit   taken   by   a   person  is   sought   to  be   recouped  by  the  Department on grounds of error. I may also usefully advert to the ruling of the Special Bench in the case of <a href=\"\/doc\/145545\/\">Premier Tyres  Ltd.  v. Collector of Central Excise, Cochin<\/a> reported in  1986 (26) ELT  42 wherein the applicability of the bar of  limitation  in respect of a wrong credit taken by a party in terms  of Rule 56A has been upheld. If one were to take a contrary view, it would lead   to  a  very anomalous   situation  of  the Department  being  entitled  to call  back the excess credit  taken on grounds of mistake or error without any bar  of limitation at all. Irrespective of the appellation  &#8220;credit&#8221;, the party  who  is   permitted  to   take   credit   in  the  PLA   virtually   enjoys   the benefit which a party who gets refund enjoys and, therefore, the contention of the Department that irregular or excess credit cannot be equated to sums of money refunded is not tenable. Therefore, on consideration of the facts and circumstances of this case and following the ratio in the decisions referred to supra. I am inclined to hold that the impugned order appealed against is sustainable in law and in this view of the matter the appeal is dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Tamil Nadu Collector Of Central Excise vs Madras Petro-Chem Ltd. on 25 May, 1987 Equivalent citations: 1987 (14) ECC 16, 1987 (13) ECR 357 Tri Chennai, 1987 (31) ELT 743 Tri Chennai ORDER S. Kalyanam, Member (J) Order No. 351\/1987 1. This appeal is filed by the Collector of [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-43478","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Collector Of Central Excise vs Madras Petro-Chem Ltd. on 25 May, 1987 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-madras-petro-chem-ltd-on-25-may-1987\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Collector Of Central Excise vs Madras Petro-Chem Ltd. on 25 May, 1987 - Free Judgements of Supreme Court &amp; 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