Customs, Excise and Gold Tribunal - Delhi
Commissioner Of Central Excise vs Aries Agrovet Industries Pvt. Ltd. on 4 August, 1999
Equivalent citations: 1999(66)ECC662
ORDER Jyoti Balasundaram, Member (J)
1. The lower Appellate authority has set aside the confirmation of duty demand by the Assistant Collector for the period from June to November 1989 on the ground that no show cause notice for the above period was issued to the assessee. It is the case of the Department that a show cause notice was issued for the period June to November 1981 and that the mention of the year 1989 in the demand confirmation order is an error which should be rectified and read as 1981 for which period there was admittedly a show cause notice. It is the contention of the Revenue that the Collector (Appeals) was therefore, required to go into the merits of the demand and that he should not have set aside the AC's order on the ground that no notice was issued.
2. On hearing Shri Sangia and taking note of the Order-in-Original No. V (68) 17-CL-23/79/5239 dated 29.6.82 which confirms demand of duty for the period June 1981 to November 1991, we hold that the Assistant Collector's Order in this case requires to be set aside because there cannot be a confirmation of duty twice for the same period. For this reason, we hold that there is no reason to interfere with the impugned order, uphold the same and reject the appeal of the Revanue.