9911796707
TMI Blog2009 (3) TMI 669X X X X Extracts X X X X X X X X Extracts X X X X ..... Mills was functioning from premises of M/s. Kishor Mills Compound, Road No. 6, Udhyognagar, Udhna, Surat on lease basis. An offence case was booked against the said manufacturer, which resulted in issuance of a show cause notice and an order passed by Commissioner, Surat confirming demand of Rs. 9,35,536/-, along with imposition of penalties and confiscation of offended goods. The said order of Commissioner was confirmed by Tribunal vide Order dated 17-10-98 confirming demand of duty of Rs. 9,35,536/-. Out of the said confirmed demand M/s. S.R. Dyeing & Printing Mills had paid Rs. 56,000/- only and an amount of Rs. 8,79,536/- was outstanding. 3. Subsequently, M/s. S.R. Dyeing & Printing Mills ceased to function from Kishor Mills Comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y or penalty has been confirmed against appellants. The impugned orders is also silent as to how the three appellants are defaulter as defined in the Rules. The impugned orders holding the appellants as defaulter must show as to how the appellants are defaulter when the order of the Collector confirming demand and penalty do not impose any liability on them. The impugned orders are not sustainable. 5. The appeals succeed and the impugned orders are set aside. 6. It is clarified that this order will not act as a bar to fresh proceedings which may be initiated for recovery of the dues which are recoverable under the order dated 13-12-1993 of the them Collector of Central Excise. However, any such proceedings must consider the repr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re Commissioner (Appeals) was not part of the submissions made before the Original Adjudicating Authority. As such the Original Adjudicating Authority had no occasion to examine the same or to deal with the same. Accordingly, I consider it to be fit to set aside the impugned order and remand the matter to Assistant Commissioner for passing a reasoned adjudication order. Needless to say that the respondents would be given an opportunity to put forth their case before the adjudicating authority. I make it clear that no opinion is being expressed on merits of the case. 8. The impugned order is accordingly set aside and all the appeals are remanded to Original Adjudicating Authority for fresh decision. Revenue's appeals are allowed by way ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
