2003 (12) TMI 227

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....mon order, are being disposed off by this order. 2. Appellants in Appeal No. E/2548 are assessees under the Central Excise Act, 1944, while in Appeal No. E/2549 and E/2550/2003 are the Clerk and the Manager of the assessee. 3. After hearing both sides and considering the material, it is found - (a)        A truck was intercepted on 31-8-2001 carrying exi....

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.... (b)        Since duty had been deposited much prior to the notice dt. 19-4-2002, in fact in excess of the determined amount, and both sides agree that SCN issued on a plain reading, does not invoke a clear cut recital or otherwise invoking Section 11A(1) proviso, this duty demand on 19-4-2003 therefore was not required to be made due to the insertion of sub-s....