9911796707
TMI Blog2002 (11) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... akur drew our attention to various documents by which it is seen that the assessments pertaining to the item in question were provisional. In view of the documents shown to the Bench, the Bench called for report from the department with regard to the submissions made and ld. SDR has filed a report from the Joint Commissioner dated 15-11-2002. In the report the department does agree that the assessments were provisional. However it is contended that it is the case of the assessee that they had suo motu availed the facility of making deferred payment of duty by wrongly claiming the exemption under Notification No. 22/96, which is not applicable to them. The provisions for deferred payment are available under Rule 49A only. Inasmuch as the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e basis of clearances made. It also states that as per Rule 49A the assessees are required to pay yarn duty on grey fabrics along with interest at the time of clearance but they paid only yarn duty without interest and hence show cause notices were issued demanding interest under Rule 49A for deferred payment of yarn duty on grey fabrics. The letter further clarifies that in this case there is no short payment of duty involved. Hence the demand cannot be issued by invoking Section 11A. Since interest on the deferred payment of duty is demanded, the demand is raised under Rule 49A as per the directions of the Commissioner s letter mentioned. Ld. Representative on reading out this letter pointed out that there is no demand available for confi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the Deputy Commissioner s letter as well as in the show cause notice there is no question of further demand of duty or imposing penalty. He submits that the Commissioner has confused the issue and has not been able to grasp it which has led to pass the order. He submits that the order is not a speaking order and therefore requires to be remitted back for de novo consideration. He also points out from the Commissioner s order that the ld. Commissioner himself has noted the appellant s submission pertaining to the quantity of use of cotton yarn for different purposes which could be verified from the records. He submits that even having noted in Para 8 yet has proceeded to hold that the appellant have not established by evidence the quan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for quantifying the demands. The Deputy Commissioner has also noted that there is no short payment of duty and there is no ground for invoking Section 11A. When this clarification is available on record and also the fact that the appellant have mentioned before the Commissioner that the details of payment can be verified from the record yet the Commissioner has proceeded to confirm the demands. In view of this contradiction which we find, prima facie, there is no application of mind and the order is not a correct and speaking order. Therefore while granting waiver of pre-deposit of the amount we take up the appeal and remand the case to the Commissioner of Central Excise, Madurai for de novo consideration. The Commissioner shall take up th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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