1992 (7) TMI 199

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.... for the Respondent. [Order ]. -  This is an application complaining that despite the assurance given by the Department during the hearing on the stay application earlier, the Superintendent, Central Excise, Bolpur has physically made debit entries in the appellants' RG-23A, Part II Register. This application was moved in the open court on 7th July, 1992 and a copy was handed over to the le....

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....e amount. He also cited the case of Rohtas Industries Ltd. v. Superintendent, Central Excise (AIR 1973 Patna 446), wherein it was held that on failure of the assessee to pay the deficiency by making the debit entry in the account-current as required by Rule 173-I(2) the proper officer has a right to recover the sum in the mode permissible in law, but he cannot make the debit entry in the accounts.....

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....receipt of the copy of the said application given by Smt. Ray, learned SDR, who is working in the same office under the control of CDR and JCDR. However, a week's time is given to the learned Jt. CDR, as he requested to obtain the comments from the Collector. It may be mentioned that to obtain the report from the Collector, the learned Jt. CDR requested four weeks' time ignoring the importance of ....