2002 (4) TMI 151

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.... C.N.B. Nair, Member (T)]. - This appeal is directed against Order-in-Appeal No. HKS(659)CE-2001, dated 6/13-8-2001 of the Commissioner of Customs (Appeals), New Customs House, New Delhi. The subject of that appeal was letter C. No. GL-3/LAR/Hyd/22/2001/531, dated 21-3-2001 of the Superintendent of Central Excise, Dharuhera. That letter reads as under :- Sub :   Audit of the unit from....

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....I have gone through the records of the case very carefully. I observe that the appellants had been requested to pay the amount of Rs. 2,13,615/-. The said request letter issued by the Supdt. of Central Excise has pointed out that prima facie short levy of Rs. 2,13,615/- had arisen, since, the said issue was squarely covered by the judgment of Hon'ble Tribunal in the case of Escorts JCB Ltd. v. CCE....

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....n holding that no appeal lies against the letter of the Superintendent. As against these submissions on behalf of the appellant, learned SDR points out that since the Commissioner has already observed that the request letter is in the nature of an initiation taken for recovery of duty short paid which is not an appealable order, the present appeal is not maintainable. 5. We find that a similar ....

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....o denying that a duty demand has been made on the appellant assessee. He is therefore, rightly aggrieved by the demand and is entitled to be heard in appeal. Admittedly, the demand of duty has been made by the Supdt. without following the procedure laid down in the relevant legal provision, i.e. Section 11A of the Central Excise Act. Such a demand cannot be allowed to stand. Therefore, following o....