2003 (7) TMI 217

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....Member (T)]. - The appellant was engaged, at the relevant time, in the manufacture of steel in the form of coils, angles, sheets and other products. It is stated that in 1997 the departmental authorities verified the stock of the goods in the appellant's factory and found some ground to believe that there was discrepancy in the stock of goods in the RG1 register leading them to conclude that unexp....

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....l the case is decided. Some further correspondence also made, followed by a show cause notice dated 2-2-1999 alleging that the credit taken by the appellant in the personal ledger account was incorrect and invalid and therefore alleging that no duty could have been in fact paid on the goods by utilising this amount. The notice therefore alleged non-payment of duty on these goods and proposed to re....

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....annot be upheld. 3. The departmental representative contends that the appellant was not entitled to take credit back suo motu and that the matter relating to alleged short-levy has shown not to have been finalised. The appellant's liability in regard to it therefore has not been finally determined. 4. In its judgment in Union of India v. Godrej & Boyce Mfg. Co. Pvt. Ltd. - 1989 (44) E.L.T. 3....

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....ferent ground from the operation of time-bar and provisionality not restricted was the only ground on the basis of such provisional assessment was resorted to. It is, therefore, clear that even though the notice was issued on a ground separate from an entirely unconnected ground on which goods were initially provisionally assessed, such a notice could not have been issued after the date of final a....