9911796707
TMI Blog1999 (1) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : G.N. Srinivasan, Member (J)]. These are all 14 applications for stay of collection of duty of Rs. 3,95,36,481/- indicated in the 14 show-cause notices. The appellant before us are manufacturer of steel structures falling under Chapter 7308.90. It was observed that the appellant received orders for job work of drilling and galvanising of rolled steel joist (RSJ) and rod flanged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Central Excise Act, 1944. The matter was heard by the adjudicating authority and he passed the impugned order confirming the demand made under various show-cause notices. 2. The assessee being Government of India undertaking, they approached the Committee of Secretaries and obtained their sanction to prosecute the appeals filed by them before us. 3. They filed 14 applications for stay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. He further argued that the 11 cases cited by the appellants as indicated in page 4 of the impugned order is nowhere been discussed by the adjudicating authority. He therefore feels that the duty should be waived. 5. We have considered the arguments of the learned Advocate. Whenever any assessee raises any question it is the duty of the adjudicating authority to meet those questions and give i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ived from the railways. 6. We therefore set aside the impugned order and remand it back to the lower authority for determination de novo after observing the rules of principle of natural justice. 7. We hereby specifically direct the adjudicating authority to give a copy of the communication received from the railways to the assessee. The appeal is allowed by way of remand after setting aside t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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