9911796707
TMI Blog1992 (1) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... The Assistant Collector while approving the price list at Rs. II/- per crate rejected their claim for concessional rate of duty at 25% in respect of 50 lakhs bottles. In pursuance of the order of the Assistant Collector, the appellants paid duty at 55% ad valorem under protest from 25-4-1978. The appellants also challenged the order of the Assistant Collector by way of an appeal. The Collector allowed the appeal and upheld the claim of the appellants for concessional rate of duty at 25% under Notification No. 211/77. Consequent upon the order of the Collector the appellants filed a claim for refund of duty from 24-4-1978 to 30-5-1978 for an amount of Rs. 3,87,477.15. Pending sanction of the refund claim the appellants filed a revised claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of law. 4. The learned counsel submitted that though they may have powers t reduce the refund claim by limiting it to a particular account, the power is to b exercised in accordance with law, namely, by invoking the machinery, provide under the Act. They have to issue a show cause notice proposing to revise the assessable value. In the absence of which the revision of assessable is without authority of law. 5. Shri Gaur appearing for the department submitted that the appellants have power to revise the assessable value while sanctioning the refund claim of the appellants. 6. The question therefore, is whether the authorities below are justified in restricting the refund to the amount sanctioned by suo motu revising the assessable val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r without going into the merits of the case and direct that a fresh order be passed after issue of a show cause notice. 8. Thereafter, the Assistant Collector issued a show cause notice proposing to revise the assessable value and subsequent proceedings followed. 9. In other words, the Assistant Collector before restricting the refund claim and passing the impugned order issued a show cause notice. Since the show cause notice is not before us we are not in a position to appreciate the contents of the show cause notice. However, the Collector on appeal categorically observed that the Assistant Collector should issue a show cause notice mentioning the reasons for revising the ad valorem and adjustment of amounts in the refund claim. There ..... X X X X Extracts X X X X X X X X Extracts X X X X
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