9911796707
TMI Blog2013 (6) TMI 583X X X X Extracts X X X X X X X X Extracts X X X X ..... rrent period and decided by the adjudication order (dated 19.01.2009), were issued on the ground that the respondent assessee was required to pay duty on the value of aluminium scrap which were cleared without accounting and payment of duty and that the earlier order of the Tribunal dated 12.05.2005 (for the earlier period) did not bar such proceedings. As a consequence of this reasoning recorded, the appellate authority set aside the adjudication order dated 19.01.2009. The primary order is effaced and that by itself does not impose any liability on the assessee to remit tax. As a consequence the assessee suffers no prejudice nor is assessed to any duty, interest or penalty. In the circumstances, we find no reason to set aside the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of Rules 8, Rule 11, Rule 6 and rule 10 of the CER, 2002, Revenue issued show-cause notices and eventually after a due process of law, by the adjudication order dated 19.01.2009 dropped the proceedings initiated. The adjudicating authority to support his order for aborted the proceedings, relied upon the circumstance that in identical circumstances, for the earlier period while the adjudicating authority had confirmed the demand by the order dated 18.07.2000, the appellate Commissioner by the order-in-appeal dated 11.01.2001 set aside the adjudication order. Against the appellate order, Revenue preferred an appeal to the CESTAT which was also rejected by the order dated 12.05.2005. Undeterred, Revenue pursued an appeal before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity, for reasons recorded (earlier herein noticed), set aside the primary order. 5. There is however no assessment of the liability of the assessee; no determination whether the unusable aluminium tubes were manufactured or marketed, nor a determination of the assessee's liability to duty nor the quantification of excise duty is assessed, under any head, either by the primary authority or by the appellate authority. 6. As is apparent from the appellate order, the primary order is effaced and that by itself does not impose any liability on the assessee to remit tax. As a consequence the assessee suffers no prejudice nor is assessed to any duty, interest or penalty. In the circumstances, we find no reason to set aside the appellate order ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
