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TMI Blog2004 (10) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... .F. (D.R.) Notification No. 27/2000-C.E. (N.T.), dated 31-3-2000 of CE Rules for payment of duty. It was alleged that they had defaulted the duty payment of various amounts payable on the respective dates in time. Therefore, the facility for payment of the duty on fortnightly basis was suspended for two months from the date of the said letter. The grievance of the appellant is that there is a violation of Principles of Natural Justice inasmuch as that the Superintendent of Central Excise, Puttur Range, Puttur, has no jurisdiction to suo motu cancel the fortnightly payment. It is pointed out that in terms of Rule 173G(1)(e), the facility of fortnightly payment of duty is required to be passed by the Proper Officer and the Proper Officer in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E.L.T. 65 (c) UP State Sugar Corporation Ltd. v. CCE - 1999 (108) E.L.T. 423 2. We have heard both sides in the matter. The learned Advocate relied on the Rule 173G(1)(e) wherein it is clearly laid down that the order has to be passed by the Proper Officer. He also submitted that in terms of the Board's Circular, the Assistant/Deputy Commissioner who has to pass the order and that the Superintendent of Central Excise has no authority to withdraw the facility. He also pleaded that the show cause notice issued for recovering the duty on the ground of irregular availment of credit is not sustainable as it is barred by time. 3. The learned JDR pointed out that as the appellants have violated the provisions of the Rules, they are not entit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hout an order passed by a proper officer viz. the Deputy Commissioner is violative of Principles of Natural Justice and on that ground, after due analysis of the provisions of law and in the light of the noted judgments therein, has set aside such an action. We find that this judgment of the Punjab Haryana High Court applies on all fours to the present case and hence, the impugned order is liable to be set aside. Furthermore, we notice that the appellants had deposited duty through PLA and had availed Cenvat credit. Even if they had paid the amounts on consignment basis, they would have been eligible for the benefit of Modvat credit. It would have been led to Revenue neutrality and, therefore, in terms of the Apex Court judgment rendered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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