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TMI Blog2006 (1) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of the refund amount of Rs. 11,74,686/- towards the demand of Rs. 14,34,437 which was raised on the RT 12 returns for the period 12/93 to 1/93 as per OIO No. 2/95, dated 6-2-95. The appellants challenge the appropriation order, which has been upheld in the impugned Order-in-Appeal No. 230/2002-C.E., dated 10-4-2002 passed by the Commissioner of Central Excise (Appeals), Bangalore. 2. Shri S. Raghu, learned Advocate appeared for the appellants and Shri K.S. Reddy, learned JDR appeared for the Revenue. 3. The learned advocate urged that the appropriation order is bad in law, as no show cause notice was issued before appropriation. No finding has been given with regard to the contention taken by the appellant on non-issue of show cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SDR said that the appellants filed a pricelist indicating the value of the goods for assessment purposes. The pricelist which was filed was not accepted, as certain elements of cost were not included. Therefore, a show cause notice was issued to the appellants for finalizing the pricelist in accordance with law. The Order No. 2/95 is in fact an order for finalization of the pricelist. Consequent to Order No. 2/95, assessments were done in RT 12 and it was found that the appellants were liable to pay Rs. 14,34,437/-. Therefore, it is not correct to say that no show cause notice was issued before demanding duty. The learned SDR relied on the decision of the Apex Court in Serai Kella Glass Works Pvt. Ltd. v. Collector of Central Excise, Patna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : 4. We find that the Superintendent had calculated the duty liability at the rate of 20 per cent after taking the assessable value of the bus without allowing deduction of value of chassis. We further find that Assistant Collector had allowed the appellant to provisionally clear the goods by paying Rs. 15,000/- per vehicle. As the Assistant Collector had provisionally allowed the clearances at the rate of Rs. 15,000/- per vehicle, if the appellants were asked to pay the duty at the higher rate, then it was necessary that they were issued a show cause notice and if they so desired to be heard in person. It was not a case of finalizing the RT 12 returns on the basis of approved classification list/price list. The appellants have been fast ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rai Kella Glass Works Pvt. Ltd. (supra) has held that no show cause notice need be issued under Section 11A of the C.E. when the demand arises as a consequence of finalisation of the assessment. If any short levy is detected after final assessment only then proceedings under Section 11A can be taken after issuing a show cause notice. The ratio of the above decision is squarely applicable to the present case. The pricelist filed by the appellant was finalized in terms of Order No. 2/95 and the demand in the RT 12 returns has been raised only as a consequence of the finalisation of the pricelist. When the assessment is done by the proper officer on the basis of the pricelist finalized and if a short levy occurs there is no need for issuing ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessed by the proper officer under sub-rule (1) and where the duty so assessed is more than the duty determined and paid by the assessee, the assessee shall pay the deficiency by making a debit in the account-current within ten days of receipt of copy of the return from the proper officer and where such duty is less, the assessee shall take credit in the account-current for the excess on receipt of the assessment order in the copy of the return duly countersigned by a Superintendent of Central Excise. From the Rule 173-I which existed during the relevant period, it is very clear that when a demand arises consequent to assessment of RT 12 returns, the assessee was duty bound to pay the duty assessed in the RT 12 returns within 10 days fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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