9911796707
TMI Blog1992 (7) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... roduct. However, it came to the notice of the department, on a perusal of the RT 12 Returns and RG 23 Registers, that they were taking modvat credit in respect of the inputs used in the manufacture of final products, which were removed without payment of duty under Chapter X Procedure as OE equipment. Hence the Supdt. issued a notice on 9-4-1987 covering the period from April 1986 to October 1986, denying the modvat credit in respect of the duty paid on the inputs, used in the manufacture of the final products, which were cleared under Chapter X Procedure. The Asstt. Collector adjudicated upon the show cause notice. However, when the respondents took up the matter before the Collector (Appeals), the Collector (Appeals) held in his order dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the show cause notice, adjudication was taken up by the Addl. Collector and in the adjudication order passed by the said Additional Collector, duty demand was confirmed by invoking the extended period. Against the said order of the Addl. Collector, an appeal was filed by the respondents before the Tribunal. This Bench in its impugned order gave the findings as below : In this case, the Additional Collector has only chosen to issue a corrigendum for directing the appellants to show cause to him and in that corrigendum, he has also included the allegation that the assessee has cleared the goods under Chapter X procedure without payment of duty and according to him, this fact was suppressed by them. Otherwise, he totally accepts the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the original show cause notice issued by the Supdt. Hence the Addl. Collector ought to have issued a fresh notice. In this view of the matter, we hold that the issue raised at Sr. No. (1) is to be answered in favour of the appellants and the appeal is required to be allowed on this ground alone. In view of this, we do not propose to go into the issue at S. No. (ii), though arguments were advanced on this legal issue. We will await for another opportune moment for considering this legal issue. In the result, we allow the appeal and set aside the order of the Addl. Collector. 4. The Revenue have come up with a Reference Application contending that certain points of law have arisen out of the aforesaid findings. The questions framed are a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The fact that the Collector (Appeals) has set aside the entire order of the Asstt. Collector is not disputed. He has not even remanded the case back to the Asstt. Collector for de novo consideration or for placing before the appropriate competent officer. He has only observed that the Asstt. Collector is free to send all the relevant papers to the Collector for taking suitable action as deemed necessary. Hence when the notice issued by the Supdt. is only based on the RT 12 Returns and RG 23 extracts, which were open to the department even at the time of assessment of the goods and there is no whisper of allegation of suppression etc. in the original show cause notice issued by the Supdt., the Addl. Collector based, on the same evidences, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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