ASHAPURA ELECTRICALS LTD Vs. COLLECTOR OF C EX

JUDGEMENT

(1.) THIS is an appeal directed against the order of the Collector (Appeals) bearing No. V. 2(336)762/81/4220 dated 9-3-1983.

(2.) The facts of the case for the purpose of disposal of the appeal can be briefly stated as below:

(3.) IN terms of the aforesaid decisions, he contended that mere non compliance with any procedural requirements should not deny the manufacturer the availability of the proforma credit. Arguing on the time bar, Shri Christian contended that in this case everything was available before the department. They had not suppressed the fact that they have succeded the erstwhile partnership firm. They have also submitted the relevant extracts of RG-23 alongwith RT-12 returns which have been assessed without any objection. The department is also aware of the fact that the erstwhile firm had the requisite permission and the same had been converted into a limited company. No material fact was not suppressed by the appellants as alleged in the show cause notice. Hence, there was no justification for invoking the extended period. On this ground a portion of demand is time barred. Arguing further Shri Christian contended that in this case, the proceedings were initiated under Rule 10(1) and concluded under Rule 10(2) of the Central Excise Rules. On the date when the adjudication was concluded and demand was confirmed under Rule 10(2), the said Rule was not in the statute but was deleted. Hence, the demand is not legally sustainable. IN this context, he cited the following decisions: