1997 (12) TMI 506

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....ist No. 2/82 in which the manufacturer proposed deduction of tariff rate of duty from the cum-duty price to arrive at the assessable value, though paying only the lesser effective rate of duty. Before the finalisation of the price list, the assessee filed writ petition No. 3474/82 in the High Court of Andhra Pradesh and obtained an interim order directing payment of duty on future clearances on assessable value arrived at after deducting effective rate of duty from the cum-duty price on the condition that the manufacturer shall furnish bank guarantee for the differential duty. Fifteen bank guarantees were so filed in respect of the differential amount of duty. The total value of the bank guarantees was Rs. 2.25 crores in respect of the clea....

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....referring to the above facts and stating that the balance amount of Rs. 60 lakhs due from the respondent being differential duty on the cigarettes cleared from the factory is hereby confirmed. Treating this as an appealable order, the present respondent filed an appeal before the Collector (Appeals) who set aside the same on the ground that it should have been preceded by show cause notice under Section 11A of the Central Excises Act, 1944 and since no show cause notice was issued, the order was illegal. The correctness of this order is challenged by the Department. We have heard Shri K. Srivastava, SDR for the appellant. The respondent is absent and is unrepresented in spite of notice of hearing and there is no request for adjournment. 3.....