TaxTMI 
TaxTMI 
2007 (9) TMI 128
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....iled before us, the appellants have stated that the whole issue stands on the objection of the Deptt. in terms of Chapter X procedure of Central Excise Rules,1944 followed by them. After discussing at length, the appeal memo states that the appellants had paid duty even prior to passing of the order-in-original and in view of this demanding interest did not arise. 4. Ld. Counsel for the appellant contends that the issue refers to whether issuance of detention order without SCN raising demand for interest and proposal for detention of the goods was as per law. In this context, it was contended that the quasi-judicial authority including Commissioner are empowered to review the action taken by the authorities below. ....
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.... sent to them. To support his contention that there was violation of principles of natural justice, the Ld. Counsel relies upon this Tribunal's order in VBC Industries Ltd. vs CCE, Visakhapatnam reported in 2005(190)ELT.347(Tri.-Bang.) by referring to the following paragraph: "The short question that arises for consideration in this appeal arising from the Order-in-Appeal No.70/2003(V-1)CE dt.11.7.03 is as to whether the Department can confirm interest without issue of show cause notice. The appellants had given a Bank Guarantee for the amount. In terms of the Hon'ble A.P.High Court order dt.30.7.99 dismissing the Writ Petition filed by the appellants, the Bank Guarantee was enchased by the Department.&n....
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....ting that thereafter a fresh determination was made and therefore, 1999 cannot be the date of determination in the subject matter. 8. In this case, he would rely upon the Board Circular dt.6.1.97. In this circular, it has been clarified by the Board that Section 11AB is a mandatory provision for charging interest in those cases where the amount of duty has been evaded. The section also provides the period for which the interest will have to be paid and the manner in which the interest has to be computed and therefore, interest is chargeable even if the provisions of Section 11AB are not mentioned in the adjudication order. 9. It was strongly contended by the revenue that there was no need for issuing the SCN. To s....
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....al Excise Rules are not cast identically, the order passed by the Commissioner(Appeals) appears to us as correct in law. To arrive at this conclusion, we have relied upon this Tribunal's order in Commissioner of Customs vs Dujodwala Industries reported in 2003(153)ELT.359(Tri.-Mum). In this order, this Tribunal has categorically held that SCN is not required to be issued before initiating recovery action under Section 142 of the Customs Act. In this connection, we find that the Ld. Counsel has referred to the Hon'ble High Court of Judicature at Allahabad order passed in Ram Shree Steels(P)Ltd. vs CCE, Kanpur reported in 2000(118)ELT.580(All.) to support his contention that the detention of goods and machinery u....