1. This matter had previously come up on 7-12-1984. On that occasion the Bench had first taken up the question of limitation, since it had been submitted in the appeal that the show cause notice in this case was barred by limitation. The appellants' submission was that the amount of rebate was credited in their P.L.A. on 6-11-1972 whereas the show-cause notice was issued only on 22-2-1977. Since this was material point we had adjourned the matter to enable the appellants to submit the evidence in support of their contention.
2. When the matter came up today, Shri Inbarajan, who is present for the appellants, submitted that they had since submitted the necessary -evidence. We have before us copies of the Personal Ledger Account of the appellants for the period starting from 21-11-1972, checked and attested by the Inspector of Central Excise. This shows that credit of the amount of Rs. 2,03,218 was taken on 22-11-1972 (Shri Inbarajan explains that the date of 6-11-1972 previously mentioned by him was the date of the sanction order from the Chief Accounts Officer. However, the substance of their plea on limitation is not changed by the difference in the date).
3. In view of the evidence now before us we asked Shri Tayal whether he had any submissions to make regarding the plea of limitation raised by the appellants. Shri Tayal stated that, having regard to the decision of the Tribunal in other similar cases holding that the time limit would run from the date of credit, he would not have any further submissions to make in this regard. We find that there is substance in the plea of the appellants that the show-cause notice was time-barred.
We accordingly allow the appeal and set aside the demand for the aforesaid amount of Rs. 2,03,218/-.