9911796707
TMI Blog2008 (6) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... estion whether the relevant assessments were provisional or not could also to be considered by the original authority in adjudication of the SCN to be issued in this case - case is remanded to the original authority - E/45/2008 - 586/2008 - Dated:- 17-6-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) Shri S. Muthuvenkatraman, Advocate, for the Appellant. Shri N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, in the first instance, dismissed the assessee's appeal on the sole ground of non-compliance with Section 35F of the Central Excise Act, against which, they came in appeal to this Tribunal (E/892/06). Having found prima facie case for the assessee, we set aside the appellate Commissioner's order and remanded the matter to him vide Final Order No. 21/2007 dated 8-1-2007. The operative part of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ." While so, the Revenue's appeal before the lower appellate authority, wherein the appellant wanted the quantum of duty to be enhanced for recovery from the assessee, was pending. The ld. Commissioner (Appeals) took up that appeal along with the remanded matter and passed an order, which is impugned in the present appeal filed by the assessee. 3. The ld. counsel submits that none of the sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T. 241 (S.C.). This decision of the Apex Court was cited before the ld. Commissioner (Appeals) but the same was also not considered. The ld. counsel, further, relies on the Tribunal's decision in Modipon Ltd. v. Commissioner , 2004 (174) E.L.T. 126 (Tri.-Del.), wherein finalization of provisional assessment without issue of SCN was held to be illegal. We have heard the ld. SDR also, who submits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue SCN. In the result, the orders of both the authorities are set aside and case is remanded to the original authority. All issues being raised before us today shall be raised before that authority and the case law cited before us or before the lower appellate authority at earlier stages can also be cited before the original authority. The original authority shall pass fresh speaking order after ..... X X X X Extracts X X X X X X X X Extracts X X X X
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