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TMI Blog2018 (4) TMI 1493X X X X Extracts X X X X X X X X Extracts X X X X ..... of fact as demand of ₹ 4,58,444/- with interest and penalty which was confirmed under the provisions of Rule 8(3A) and upheld by Order-in-Appeal dated 28th November, 2013 have been set aside by Final Order of this Tribunal dated 19/05/2016 in Appeal No. E/53260/2014 wherein demand under Rule 8(3A) from July, 2011 to September, 2011 was set aside by this Tribunal and held show cause notice w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /-. 2. The brief facts of the case are that the appellant was manufacturer of excisable goods. They stopped production and closed the unit during the month of January, 2013. As per Revenue the admitted tax for the month of January, 2013 is ₹ 2,24,577/- and for the month of February, is ₹ 11,53,795/- totaling ₹ 13,78,372/-. As the amount was not paid, the Range Officer issued l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal. 4. Heard the parties. 5. I find that the appellant had preferred appeal before Learned Commissioner (Appeals) against the order of attachment issued for ₹ 12,78,372/- (Rs.13,78372/- ( ) ₹ 1 lakh paid on 03/02/2014). Thus the learned Commissioner (Appeals) called for report from the Jurisdictional Assistant Commissioner and he vide letter dated 24/01/2017 submitted his rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re have been mis-carriage of justice. Accordingly, I set aside the impugned order as well as the notice of attachment dated 31/03/2016 and remand the matter to the Adjudicating Authority who shall pass an order and issue adjustment sheet to the appellant after hearing and considering the adjustment being claimed by them out of demand of ₹ 12,78,372/-. I also direct the appellant to appear be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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