9911796707
TMI Blog2006 (9) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... oth sides, we find that the show cause notices out of which the above appeals have arisen were issued to the respondents proposing to classify the subject goods ( backing cloth manufactured and captively consumed) under Chapter 59 of the CETA Schedule and demanding duty on that basis for the periods of dispute. The original authority upheld the proposals in the show cause notices and accordingly confirmed demands of duty against the assessee and imposed on them penalties. Against the Orders-in-Original, the assessee preferred appeals to the Commissioner (Appeals) pleading for classification of the goods under Heading 52.06 and for setting aside the duty and penalty demands. While these appeals were pending, an identical classification disp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of duty by the respondents, the Review Committee reviewed the appellate Commissioner s order and ultimately the appeal was filed on 7-10-2005. In the time chart produced by learned SDR in Appeal No. E/801/2005, there is no date of acceptance of the impugned order (Order-in-Appeal No. 61/2005 dated 27-6-2005) by the jurisdictional Commissioner. However, it is indicated that, on 16-9-2005, the Commissioner asked for a report from the Division as to payment of duty by the assessee on the goods in terms of Heading 52.06. Such a report was received on 23-9-2005 and the Review Committee decided on 27-9-2005 to file appeal against the above Order-in-Appeal. Ultimately, the appeal was filed on 10-10-2005. 3. Learned SDR has sought to amplify ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owing those appeals, learned Commissioner (Appeals) was granting those reliefs to the assessee. One of the prayers was to set aside the demands of duty. With the expertise and experience of the departmental officers, it should have occurred to them quickly that remedial measures in accordance with law should be taken, particularly when the preamble to the appellate Commissioner s orders suggested such remedy. We are therefore unable to accept the explanation offered by the department in these applications. 5. We have incidentally taken note of a new practice started by the department. The Review Committee consisting of the Commissioners of Central Excise, Chennai-I and Chennai-II/reviews orders of the Commissioner of Central Excise (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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