2003 (12) TMI 474

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....ents, defaulted in payment of duty on fortnightly basis in the second fortnight of February, 2002 and both the fortnights in March, 2002, the Deputy Commissioner, under Order dated 11-4-2002, forfeited the facility of payment of duty on fortnightly basis with effect from 11-4-2002 for a period of two months; that on Appeal the Commissioner (Appeals) under Order-in-Appeal No. 314/2002, dated 21-8-2002 set aside the order dated 11-4-2002 as the same had been passed in violation of principles of natural justice and remanded the matter to the Deputy Commissioner for passing a fresh order after giving an opportunity of personal hearing to the respondents; that accordingly after issuing show cause notice dated 13-9-2002, the Deputy Commissioner u....

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.... Deputy Commissioner has now passed the order on remand, he was bound by the facts, terms and conditions of the remand order and accordingly he passed the order for withdrawing the fortnightly payment of duty facility for the period of 11-4-2002 to 10-6-2002. 4. Countering the arguments, Shri K.K. Anand, learned Advocate submitted that as per the provisions of Rule 8 of the Central Excise Rules, 2002 if an assessee defaults for payment of instalment by the due date for the third time in a financial year, he cannot avail fortnightly facility to pay the dues in instalment for the period of two months starting from the date of communication of the order passed by Assistant/Deputy Commissioner or till such date, on which all dues are pa....