2000 (8) TMI 917

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....Scale Discount (b) Interest on Receivables (c) Sales Tax (Non-Recoverable) 2. The above deductions were quantified provisionally and claimed at Rs. 1.65 & Rs. 1.69 per Litre for the period April, 96 to June, 97 and from July, 97 onwards respectively, duly certified by the Chartered Accountants. The appellants RT 12 assessments for the relevant period were provisional under Rule 9B of Central Excise Rules, 1944. 3. The Assistant Commissioner of Central Excise vide Order-in-Original No. 30/97 dated 19-11-1997 allowed deductions towards Rebate/Sliding Scale Discount and disallowed the rest. The Assistant Commissioner also confirmed the stand taken in the Show Cause Notice as far as inclusion of cost of barrels i....

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....hri D. Arvind, Head indirect Taxation, has strongly contented that impugned demand notice without quantifying the duty liability and without giving an opportunity of hearing is against the principles of natural justice and hence, the same is not legally sustainable. He further contended that the impugned demand without notice under Section 11A is per se illegal and liable to be set aside. In this regard, I find that notice under Section 11A is mandatory. I also find that Section 11A contemplates quantification of actual duty liability. In the instant case, I find that the impugned demand notice does not satisfy any of the ingredients of Section 11A and hence deserves to be set aside. In support, I am inclined to rely on the following decisi....

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....eld that finalisation of provisional assessments is to be done in respect of all the issues and not in piecemeal. A similar view has been taken by CEGAT in the case of Enfield India Ltd. as reported in 1999 (114) E.L.T. 162. 12. Shri D. Arvind pointed out that for the very same cause of action, for the very same issue and for the very same period, the department has issued a Show Cause Notice dated 4-6-98 under Section 11A. On perusal of the same, I find that the said notice not only seeks to demand duty on disallowed deductions under Order No. 30/97 dated 19-11-1997 of the Assistant Commissioner but also allowed item i.e. Rebates. Further it covers additional period from September, 98 to March, 98 and thereby keeping all issues ope....