9911796707
TMI Blog2002 (11) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... onal assessment for the period October, 1980 to September, 1996 under Order-in-Original No. 25/2000, dated 19-4-2000. Under a separate proceedings vide Order No. 49/2000, dated 14-7-2000 provisional assessment for the period October, 1996 to March, 2000 was finalized. While passing the order dated 19-4-2000 the duty demand was to the extent of Rs. 6.84 crores. The Assistant Commissioner appropriated an amount of Rs. 4.40 crores from the ad-hoc cash deposit made by the assessee in the relevant period. For the balance amount of Rs. 2.34 crores, ignoring the cash securities furnished for the above mentioned period, an amount of Rs. 39.5 Lacs was appropriated from the cash securities/deposits made by the assessee for the period from October, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntract Act, 1872. 4. It is not the case of the Revenue before us that there was no sufficient cash securities offered by the assessee for the period October, 1980 to September, 1996 to cover the entire demand under order dated 19-4-2000. The order impugned would also show that the appeal of the assessee was not rejected on this ground. The Commissioner (Appeals) took the view that the provisional assessment for the period October, 1980 to March, 2000 was finalized by the Assistant Commissioner in two parts vide orders dated 19-4-2000 and 14-7-2000. Under Section 11 of the Central Excises Act, 1944, the Assessing Authority is empowered to deduct the amount payable under the order from any money owing to the person from whom such sums may be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... short of, or is in excess of the duty finally assessed, the assessee shall pay the deficiency or be entitled to a refund, as the case may be." The above rule envisages an order of refund to follow finalisation of the provisional assessment without the assessee making a claim for refund. A direction, as contained in the order dated 14-7-2000 would only help in multiplicity of the proceedings which is not warranted by the statutory provisions. Apart from the fact that the assessee is put to the trouble of making an application for refund, it is an additional burden on the department also to process and follow up separate proceedings for refund. 7. We accept the contention raised by the assessee that the Assessing Authority would not have a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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