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TMI Blog2010 (9) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice, has also followed the correct procedure prescribed under Section 18, which provides that when there is a shortfall, the assessee shall pay deficient or amount in excess is refunded - even in the cases of provisional assessment finalization, refund claims are required to be filed under Section 27 and are required to be examined, the order of the original adjudicating authority - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e by the appellant under provisions of Section 28 of Customs Act, 1962. This show cause notice culminated into adjudication order passed by original adjudicating authority dt.29.10.07, whereby the original adjudicating authority not only dropped the demand of Rs.59,500/- but also held that Rs.42,500/- already paid towards coal cess was also not liable to be paid and ordered the appellant to file r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of Section 18(2)(a) relating to provisional assessment, when the amount paid by the importer falls short of amount of duty payable, the importer or exporter is required to pay deficit amount. Needless to say that finalization of assessment resulting in shortfall in payment, should have been done after giving an opportunity to the appellant by way of issue of show cause notice, which was not d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd claim in terms of direction issued in the adjudication order passed by the original adjudicating authority is appropriate. Further, the original adjudicating authority while adjudicating the show cause notice, has also followed the correct procedure prescribed under Section 18, which provides that when there is a shortfall, the assessee shall pay deficient or amount in excess is refunded. In vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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