9911796707
TMI Blog1996 (9) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... ollector and of the Tribunal, insofar as they required the appellants to pay the short-levied duty, even though limited to the period of six months prior to the date of the notice by the Tribunal, are bad in law. In the result, the appeal is allowed. The order of the Tribunal is set aside insofar as it directs the Central Excise authorities to recalculate the amount of the short levy in the light of its observation that recovery of the short-levied duty could be made in respect of the period of six months preceding the date of the Collector's order and requires the appellants to pay such sum. X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal that no notice had been issued to the appellants in regard to the recovery of any short-levied duty pursuant to such re-classification and that, therefore, no demand in this behalf could have been made or sustained. The Tribunal stated that the show-cause notice dated 4th November, 1981, no doubt, did not, in terms, ask the appellants to show cause why recovery of the short-levied duty should not be made, but, once the Collector came to the conclusion and ordered the re-classification of frit under Item 23A(4), he was right in demanding the payment of differential duty. However, the recovery thereof could be made only in respect of the period of six months preceding the date of the order, i.e., 30th April, 1982, as determined with reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levied or has been short-levied or erroneously refunded, no order levying or enhancing the duty, or no order requiring payment of the duty so refunded, shall be made under this section unless the person affected by the proposed order is given notice to show cause against it within the time-limit specified in Section 11A. Sub-section (2) of Section 35A empowers a Collector of Central Excise, suo motu or otherwise, to revise any decision or order made by a Central Excise officer subordinate to him. If he is satisfied as to its incorrectness, illegality or impropriety, he may pass such order thereon as he thinks fit. By reason of clause (a) of sub-section (3), no decision or order may be so varied as to prejudicially affect any person unless ..... X X X X Extracts X X X X X X X X Extracts X X X X
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