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TMI Blog2015 (9) TMI 1492X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is short payment of duty on that count. We find such conclusion is without support of the legal provisions. If there is an incorrect assessment resulting in short payment of duty the correct course of action is to demand such short payment in terms of Section 11 A. Such short payment due to incorrect assessment cannot automatically result in action under Rule 8 (3A). Though the respondent admitted that clerical error resulted in their short payment it is not clear whether duty liability and payment were reflected in the assessment documents - appeal dismissed. - Appeal No. E/2153/2006-EX(DB) - Final Order No. 52950/2015-EX(DB) - Dated:- 17-9-2015 - Shri Ashok Jindal, Member (Judicial) And Shri B. Ravichandran, Member (Technical). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have remanded the matter to the original authority to decide the case afresh. 4. The respondent have filed the cross objection against finding of the Ld. Commissioner (A) regarding the correctness of original authority order in terms of Rule 8 (3A). The respondent stated that the department on realizing that due duty has not been discharged by the assessee should have taken remedial action of demand in terms of section 11A of the Central Excise Act 1944. Proceedings under Rule 8 without any notice of hearing is legally untenable. They have further contented that there was an unintentional clerical error on their part in discharging the correct duty liability. This should not be the reason for withdrawal of monthly payment in terms of Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for each consignment by debit to the account current and in the event of any failure, it shall be deemed that such goods have been cleared without any payment of duty and the consequences and penalties as provided in these rules shall follow. 8. The original order states that the respondent was liable to pay a Central excise duty of ₹ 1,53,14,168/- but had paid the duty of ₹ 1,22,52,128/-. There is no clarity as to whether the nonpayment of duty is after the correct self assessment made under Rule 6 by the assessee or is there a short payment of correct duty not assessed by the assessee. The Ld. Commissioner in his appellate order states that lower authority is well within his rights to forfeit the facility even if the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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