9911796707
TMI Blog1990 (1) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (T)]. This is an appeal directed against the order of the Collector (Appeals) bearing No. GSM 15-3/89-BRD dated28.10.88 filed by the Collector of Central Excise, Vadodara. 2. The facts of the case for purpose of disposal of the appeal are that the factory premises of the respondents were checked by the Central Excise officers. On verification of physical stock, the officers found 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority is the Collector. The Asstt. Collr. is also not competent to decide on such a show cause notice. In view of this, the order of the Asstt. Collector was set aside and the appeal was allowed in favour of the respondents. 3.. The departmental appeal was argued by Shri C.P. Arya. He contended that this is purely a case of non-accountal of fully manufactured excise goods lying in the factor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive allegation, the notice issued by the Supdt. is ab initio void and the Asstt. Collector cannot adjudicate such a show cause notice. 5. After hearing both sides, while we agree with the learned Departmental representative, that in this case, demand has been issued in respect of goods not accounted for lying in the factory premises and was kept under seizure. The goods have been ordered confisc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntent to evade payment of duty. We also observe from the show cause notice that though no reference is made to Section 11A for the duty demand and reference is made to Rule 9(1) for duty demand. In this case, admittedly, the goods have not been removed, whereas Rule 9 has been invoked. The goods are lying unaccounted for and on which duty will be paid at the time of clearance after the due account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on-accountal of goods. While we do not like to express any opinion on the merits of the case at this stage, we would only observe that the department is at liberty to adjudicate on the case of non-accountal of the goods and their liability to confiscation and imposition of penalty on the respondents by the competent authority after issuing appropriate notice, in accordance with law. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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