P.K. Desai, Member (J)

1. This appeal is directed against the Order-in-Original No. 48/Demand/89 dated 12-7-1989 passed by the Additional Collector of Central Excise and Customs, Vadodara, raising the demand for Rs. 37,489.10 under the proviso to subsection (1) of Sec. 11A of the Central Excises and Salt Act, 1944 read with Rule 9(2) of the Central Excise Rules, 1944, alleging that the appellants have, during the period from 1-3-1985 to 16-3-1985, availed of the proforma credit of central excise duty on excisable goods under the permission granted to M/s. Polymer Corporation of Gujarat Ltd. under Rule 56A of the Central Excise Rules, which they were not entitled to.

2. Shri N.I. Mehta, the Ld. Advocate for the appellants, advanced the arguments on two counts, firstly, the demand raised is time barred and secondly the declaration made by M/s. Polymer Corporation of Gujarat Ltd. and permission granted thereunder to the said Corporation was, without any further declaration, available to them and that they were, even under the law, authorised to take the proforma credit. Shri Mehta submitted that initially the appellants namely the Gujarat State Fertilizers Co. Ltd. and M/s. Polymer