2003 (4) TMI 113

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....r of Writ Petitions came to be filed. They all culminated in the judgment of this Court in Ujagar Prints v. Union of India [(1989) 3 SCC 488]. A clarificatory order was subsequently issued [(1989) 3 SCC 531]. Whilst these matters were pending before this Court, the parties had been directed to pay 50% of the demand and to furnish bank guarantee for the balance 50%. After the culmination of these matters, the Department sought to enforce the bank guarantees. A clarificatory order was passed by the High Court to the effect that the bank guarantees could not be encashed unless the demand was re-assessed on the basis set out in the judgment of this Court. After the clarificatory order by the High Court, a notice dated 31st March, 1994 was....

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....ay II Commissioner is also enclosed for your ready reference. From this it will be very clear that the dues being paid by you to Bombay-II Commissioner do not include the due pertaining to this Commissionerate. You may therefore advise your client M/s. Lajya Dyeing & Bleaching Works to make the balance payment of Rs. 67,25,592.30 immediately." Along with this letter the particulars of demand were also annexed. Matters stood like this till the Kar Vivad Samadhan Scheme, 1998 (in short "KVSS") was introduced with effect from 1st September, 1998. The appellants filed a declaration under this Scheme. This was rejected on 19th February, 1999 on the ground that adjudication has already taken place and that the tax arrears in question wer....

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....lace. It is urged that the letter dated 14th July, 1995 could not be considered to be an order of adjudication. 4.Under Section 11A(2) of the Central Excise Act, the officer on consideration of the representation, if any made, must determine the amount of duty due and thereupon the assessee is to pay the amount so determined. If the amount of duty is determined and the appellants have been called upon to pay that amount then there has been adjudication. 5.The High Court, in the impugned judgment, has held that the demand made earlier is confirmed and therefore there is an adjudication. We are in agreement with the view expressed by the High Court. The order dated 14th July, 1995 makes it clear that a personal hearing was given on 22nd....