9911796707
TMI Blog2007 (2) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : P.G. Chacko, Member (J)]. The appellants were engaged in the manufacture of P or P medicines . For the period 1992-93 to 1996-97 (upto September 1996), the assessments were kept provisional on account of the fact that the exact quanta of permissible deduction of freight, cash discount etc. from assessable value were not known at the time of clearance. These deductions could be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ential duty payable for the above period worked out to Rs. 13,16,071.25. In a show cause notice dated 12-9-2000, the jurisdictional Dy. Commissioner proposed to finalize the provisional assessments under sub-rule (5) of Rule 9B on the above basis and to recover the above amount of duty from the assessee. After considering the submissions of the assessee, the Dy. Commissioner issued order of final ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pt the contention of the appellants that the lower appellate authority travelled beyond the scope of the SCN to hold in favour of the Revenue. The SCN had worked out the amounts of differential duty payable by the assessee for each financial year comprised in the period of dispute and had, accordingly, proposed to finalize the assessments and to demand total differential duty of Rs. 13,16,071.25 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Act against the order passed by the original authority in adjudication of the dispute arising out of the SCN. Hence the impugned order accepting the department s appeal against the Dy. Commissioner s order cannot be sustained. 3. In the result, the appeal is allowed. (Operative part of the order was pronounced in open court on 7-2-2007) - - TaxTMI - TMITax - Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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