9911796707
TMI Blog2008 (5) TMI 516X X X X Extracts X X X X X X X X Extracts X X X X ..... rn Division . The Component Division manufactures components of horn and supplies the same to the Horn Division. In this stock transfer, the Component Division (the appellant herein) pays duty on a provisional basis. During the period of dispute (2004 - 05), the components cleared to the Horn Division were provisionally assessed to duty as permitted by the proper officer of Central Excise under Rule 7 of the Central Excise Rules, 2002 and duty was paid accordingly. The provisional assessments for the said period were finalised by the jurisdictional Deputy Commissioner as per order dated 21-2-2006, wherein differential duty of Rs. 13,09,827/- along with Education Cess of Rs. 19,778/- was demanded from the assessee. Interest on the duty was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laid down in Part IV of the CBEC s Excise Manual of Supplementary Instructions, 2005 and, therefore, there is no illegality attached to such a show-cause notice. Learned SDR, however, has not shown that, on the facts of this case, an appeal against the Deputy Commissioner s order of finalisation of provisional assessments, under Section 35E(4) of the Central Excise Act as directed by the Commissioner and a show-cause notice under Section 11A of the Act are concurrent remedies. 4. We have given careful consideration to the submissions. The show-cause notice issued by the Joint Commissioner and the subsequent proceedings are under challenge before us. The show-cause notice proposed to finalise the provisional assessments ER-1 return-wise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed) It would appear from the show-cause notice that it was issued pursuant to the Commissioner's direction contained in the review order. The direction was to file an appeal against the Deputy Commissioner s order under Section 35E(4) of the Central Excise Act and not to issue a show-cause notice of this kind under Section 11A of the Act. We do not think that an order passed by the Commissioner under Section 35E(2) of the Act directing the lower authority to file an appeal against the order of finalisation of provisional assessments could be defeated in this manner. The proper officer ought to have taken action pursuant to the Commissioner s direction. In any appeal filed in pursuance of the Commissioner s direction, the department could ..... X X X X Extracts X X X X X X X X Extracts X X X X
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