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2019 (3) TMI 305 - CESTAT KOLKATAAppealable Order or not? - communication dated 17.07.2018 - Section 86(1) of the erstwhile Finance Act, 1994 - Held that:- Circular dated 28.02.2015 of Central Board of Excise & Customs clarified that the Recovery Officer do have power to add, to amend, to vary or review any Garnishee Notice issued. However, the interest of Revenue has to be suitably safeguarded. It is stated in the said Circular that the facility to pay the arrears in installments shall generally be granted to a reasonable case of payment of arrears in installments as the company being under temporary financial distress. The Ld. Commissioner may cancel the permission in case of default in the payment of installments or when the company is becoming financial unviable and there is livelihood of winding up of business. The appellant by letters dated 17.01.2017 and 04.01.2018 requested the Ld. Commissioner for payment of arrears in installments, which is backed by the Board Circular dated 28.02.2015 being No. 996/3/2015-CX. In the said Circular, the Ld. Commissioner had allowed the payment of the outstanding dues in 21 installments as communicated by letter dated 10th April 2018. In the present case, the appellant failed to pay only one installment for the month of June 2018 within the stipulated period. In fact, the installment for the month of June was paid in the next month on 13.07.2018 alongwith the installment of July 2018. Therefore, the impugned Order dated 17.07.2018 was issued. It seems that the payment of installments of June and July 2018 as communicated by the appellant by letter dated 13.07.2018 may not be noticed while passing the order dated 17.08.2018. Appeal allowed - decided in favor of appellant.
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