9911796707
TMI Blog2003 (12) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... is in the second fortnight of February, 2002 and both the fortnights in March, 2002, the Deputy Commissioner, under Order dated 11-4-2002, forfeited the facility of payment of duty on fortnightly basis with effect from 11-4-2002 for a period of two months; that on Appeal the Commissioner (Appeals) under Order-in-Appeal No. 314/2002, dated 21-8-2002 set aside the order dated 11-4-2002 as the same had been passed in violation of principles of natural justice and remanded the matter to the Deputy Commissioner for passing a fresh order after giving an opportunity of personal hearing to the respondents; that accordingly after issuing show cause notice dated 13-9-2002, the Deputy Commissioner under Order-in-Original No. 91/2002, dated 26-9-2002 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was bound by the facts, terms and conditions of the remand order and accordingly he passed the order for withdrawing the fortnightly payment of duty facility for the period of 11-4-2002 to 10-6-2002. 4. Countering the arguments, Shri K.K. Anand, learned Advocate submitted that as per the provisions of Rule 8 of the Central Excise Rules, 2002 if an assessee defaults for payment of instalment by the due date for the third time in a financial year, he cannot avail fortnightly facility to pay the dues in instalment for the period of two months starting from the date of communication of the order passed by Assistant/Deputy Commissioner or till such date, on which all dues are paid whichever is later; that the present order under Rule 8 is pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... violation of the principles of natural justice as neither any show cause notice was issued nor any hearing was granted to the respondents. Now the present order, dated 26-9-2002 has been passed by the Deputy Commissioner after following the principles of natural justice and if any facility of fortnightly payment was to be withdrawn, it should have been from the date of communication of the Order and not for the past period. However, we observe that the respondents have already suffered a penalty of making the payment on consignment basis through PLA for 49 days which should be sufficient penalty under the provisions of Rule 8 of the Central Excise Rules. We, therefore, find no merit in the Appeal filed by Revenue which is rejected. Cross-o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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