9911796707
TMI Blog1998 (11) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... de the present application applicants are seeking dispensation of pre-deposit of duty of Rs. 23,344.65 and staying the recovery thereof. 2. Arguing on the application Shri K.K. Bhattacharjee, ld. Consultant submitted that the applicants factory was closed for manufacturing operations during the period 12-8-1989 to 5-3-1990 under intimation to their jurisdictional Central Excise authorities. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant Commissioner without grant of any personal hearing. On appeal against that Order, the matter was remanded by the Commissioner (Appeals). The duty was again confirmed by the Assistant Commissioner during de novo adjudication. On appeal against the de novo Order-in-Original Commissioner (Appeals), Calcutta observed that the expression `lost or `destroyed includes loss due to theft as held by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the Commissioner (Appeals) Order. A categorical finding has been given by the Commissioner (Appeals) that it was a case of theft. It was only for jurisdictional reasons that the matter was remanded to the Commissioner for de novo adjudication. He also argued that the Commissioner is also not doubting the theft in the clear terms, but has rejected their prayer for condonation on the ground that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re bound to pay the duty on the finally manufactured product. He also draws attention to Rule 225 which enjoins a duty upon the manufacturer to clear the goods on payment of duty and any clearance by any other person in contravention of any conditions prescribed under the rules shall be held responsibility of the manufacturer and shall be dealt with as if the manufacturer has removed the goods him ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Order of the Appellate Collector was not set aside by any Court or superior authority, the Assistant Collector had no alternative, but to follow the directions issued by the Appellate authority, even if the view expressed by the Appellate Collector was contrary to the law declared by the Supreme Court. 5. I have considered the submissions made by both the sides. I find a lot of force in the su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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