1997 (1) TMI 286

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..... ises from order- in-original dated 22-7-1988 passed by the Additional Collector confirming a duty amount of Rs. 15,130.07 demanded in the Show Cause Notice dated 14-7-1988 read with the memorandum under Rule 9(2) read with proviso to Section 11A of the Central Excise Act, 1944. He has also imposed a penalty of Rs. 1,000/- under Rule 173Q of the Central Excise Rules, 1944. The facts of the case are .....

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..... ed to observe this procedure and as such this had resulted in short payment of duty of the said amount and hence the Collector reviewed the order of the Asstt. Collector dropping the proceedings and issued fresh show cause notice under the said proviso and confirmed the demand. Before the Collector, the assessee stated the proceedings are unsustainable on the ground that there has been no suppress .....

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..... -in-original. This was reviewed by the Collector by his memorandum dated 20-1-1988 and issued a fresh show cause notice alleging evasion of duty by wilful statement and suppression of facts. We find that the readjudication of proceedings on this ground is not available to the department, as the relevant facts have also been found from the records of the assessee itself and further the Asstt. Colle .....

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