1998 (11) TMI 300

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....P. Kumar, SDR, for the Respondent. [Order]. - Vide the present application applicants are seeking dispensation of pre-deposit of duty of Rs. 23,344.65 and staying the recovery thereof. 2. Arguing on the application Shri K.K. Bhattacharjee, ld. Consultant submitted that the applicants' factory was closed for manufacturing operations during the period 12-8-1989 to 5-3-1990 under intima....

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....ant pleads that the case was first adjudicated by the Assistant Commissioner without grant of any personal hearing. On appeal against that Order, the matter was remanded by the Commissioner (Appeals). The duty was again confirmed by the Assistant Commissioner during de novo adjudication. On appeal against the de novo Order-in-Original Commissioner (Appeals), Calcutta observed that the expression `....

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....(Appeals) in the absence of the appeal by the Revenue against the Commissioner (Appeals)' Order. A categorical finding has been given by the Commissioner (Appeals) that it was a case of theft. It was only for jurisdictional reasons that the matter was remanded to the Commissioner for de novo adjudication. He also argued that the Commissioner is also not doubting the theft in the clear terms, but h....

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....eared without payment of duty. As such he submits that the appellants are bound to pay the duty on the finally manufactured product. He also draws attention to Rule 225 which enjoins a duty upon the manufacturer to clear the goods on payment of duty and any clearance by any other person in contravention of any conditions prescribed under the rules shall be held responsibility of the manufacturer a....