9911796707
TMI Blog2011 (7) TMI 436X X X X Extracts X X X X X X X X Extracts X X X X ..... ither any notice had been issued nor any order has been passed. Notice under Section 142(1)(C ) can be issued for in respect of the sums, which are due to the Government and which are not being paid by the assessee. In this case, these two notices dated 7.1.2005 and 27.01.2005 had been issued for recovery of sums representing interests for the period of delay in reversal of the Cenvat credit in re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notices dated 7.1.2005 and 27.01.2005 under Section 142(1)(C)(ii) of Customs Act, 1962 read with Rule 4 of the Customs (Attachment of property of defaulters for recovery of Customs Dues) Rules, 1995, as made applicable to the central excise matters by Notification No.68/63-CE dated 4.5.63 as amended issued under Section 12 of the Central Excise Act, 1944, the respondent for recovery of the centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the amounts mentioned in the notices pertain to the interest chargeable for the period of delay in reversal of Cenvat credit under Rule 3(4) of the Cenvat Credit Rules, 2002 in respect of the cenvated inputs cleared as such, that for recovery of interest, no show cause notice is required to be issued and no adjudication order is required to be passed, that the notices for recovery of the amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order is not correct. 3. We have carefully considered the submissions from both the sides and perused the records. The impugned order-in-appeal has been passed in respect of two notices i.e. 7.1.2005 and 27.01.2005 issued to the respondent under Section 142(1) (C ) (ii) of the Customs Act, 1962 read with Rule 4 of the Customs, (Attachment of property of defaulters for recovery of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covery of sums representing interests for the period of delay in reversal of the Cenvat credit in respect of the inputs which had been cleared as such. In our view, before issue of these notices under Section 142 (1)(C )(ii) of Customs At, 1962 at least some orders quantifying the interest due should have been communicated to the respondent which has not been done in this case. The issue of notice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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