2004 (10) TMI 177

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....en following the procedure under Rule 173G as amended vide M.F. (D.R.) Notification No. 27/2000-C.E. (N.T.), dated 31-3-2000 of CE Rules for payment of duty. It was alleged that they had defaulted the duty payment of various amounts payable on the respective dates in time. Therefore, the facility for payment of the duty on fortnightly basis was suspended for two months from the date of the said letter. The grievance of the appellant is that there is a violation of Principles of Natural Justice inasmuch as that the Superintendent of Central Excise, Puttur Range, Puttur, has no jurisdiction to suo motu cancel the fortnightly payment. It is pointed out that in terms of Rule 173G(1)(e), the facility of fortnightly payment of duty is required to....

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....T. 522 (b) CCE v. Mahavir Spinning Mills Ltd. - 2001 (130) E.L.T. 65 (c) UP State Sugar Corporation Ltd. v. CCE - 1999 (108) E.L.T. 423 2. We have heard both sides in the matter. The learned Advocate relied on the Rule 173G(1)(e) wherein it is clearly laid down that the order has to be passed by the Proper Officer. He also submitted that in terms of the Board's Circular, the Assistant/Deputy Commissioner who has to pass the order and that the Superintendent of Central Excise has no authority to withdraw the facility. He also pleaded that the show cause notice issued for recovering the duty on the ground of irregular availment of credit is not sustainable as it is barred by time. 3. The learned JDR pointed out that as the appella....