1990 (1) TMI 187

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....per : R. Jayaraman, Member (T)]. -  This is an appeal directed against the order of the Collector (Appeals) bearing No. GSM 15-3/89-BRD dated28.10.88 filed by the Collector of Central Excise, Vadodara. 2. The facts of the case for purpose of disposal of the appeal are that the factory premises of the respondents were checked by the Central Excise officers. On verification of physical stock,....

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....on and the competent authority is the Collector. The Asstt. Collr. is also not competent to decide on such a show cause notice. In view of this, the order of the Asstt. Collector was set aside and the appeal was allowed in favour of the respondents. 3.. The departmental appeal was argued by Shri C.P. Arya. He contended that this is purely a case of non-accountal of fully manufactured excise goods....

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....ontext of the positive allegation, the notice issued by the Supdt. is ab initio void and the Asstt. Collector cannot adjudicate such a show cause notice. 5. After hearing both sides, while we agree with the learned Departmental representative, that in this case, demand has been issued in respect of goods not accounted for lying in the factory premises and was kept under seizure. The goods have be....

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....of facts with an intent to evade payment of duty. We also observe from the show cause notice that though no reference is made to Section 11A for the duty demand and reference is made to Rule 9(1) for duty demand. In this case, admittedly, the goods have not been removed, whereas Rule 9 has been invoked. The goods are lying unaccounted for and on which duty will be paid at the time of clearance aft....