1992 (10) TMI 208

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....erjee, Advocate, for the Respondents. [Order per: P.C. Jain, Member (T)]. - A common order is being passed because a common issue is involved in these matters. Briefly stated the facts in these matters are that certain directions were given by the Supdt. of Central Excise to the respondents herein to make the payment of duty on assessment of RT-12 by the said Superintendent. Since the said dir....

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....hrough the relevant RT-12. The appellant did not pay the dues. So the Superintendent of Central Excise & Customs, Hirakud Range considered it fit to initiate the aforesaid proceeding culminating in passing the order dated 7-5-1984 by the Asstt. Collector. It is observed that for recovery of assessed/adjudged Govt. dues, the remedy lies in taking recourse to measures under Section-11/Rule 230. For ....

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..... So the instant proceeding is not only legally uncalled for and unwarranted, but also an unproductive exercise in futility. As to the merit of the RT-12 return, it is evident that the present appeal is against the Asstt. Collector's order dated 7-5-1984 and hence there is no scope of determining the merit of the said assessment order here. Any order passed through the RT-12 is an appealable one a....

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.... 7-5-1984 as they are identical in nature." 3. It is against the aforesaid order of the Collector (Appeals) that the revenue has come up in appeal urging that the power to impose penalty and recovery by way of Section 11A is permissible under law even if adjudgment of duty on RT-12 and non-payment thereof by the assessee. 4. We have heard both sides and we have considered the grounds of appeal b....