TMI Blog1991 (7) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... in weaving process amounting to Rs. 2481.66 by way of debit in the PLA. The RT 12 Returns was received by the appellant, after assessment, on 20-10-1984. They entered into correspondence with the Supdt. challenging the aforesaid duty amount directed to be paid. The Supdt. however, did not issue any show cause notice answerable to the Asstt. Collector. The appellant took up the matter to the Asstt. Collector on their own by addressing a letter to him on 9-9-1985. Thereupon personal hearing was granted by the Asstt. Collector and he passed the order holding that the order of assessment is appealable to the Collector (Appeals) and no appeal has been filed by the appellant and hence he has no jurisdiction to go into the merits of the assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covery of short levy or non-levy and the endorsement made on RT 12 returns in pursuance of assessment made under Rule 173-I cannot short-circuit the method prescribed under Section 11A for recovery of the duty short levied. 3. Shri Mondal, the Ld. SDR on the other hand contended that assessment made under Rule 173-1 is also quasi-judicial order and the order of assessment is also an appealable order. The appellants could have taken up the assessment order before the Collector (Appeals). Admittedly in this case, they have not pursued this course of legal remedy available to them. If such an appeal had been taken, if the order was a void order, that would have been set aside by the proper officer, namely the Collector (Appeals). Having fail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nswerable to the Asstt. Collector, so that the matter could have been considered by a proper adjudicating authority. This has not been done. It is also observed that the amount quantified, as short levied, does not arise on account of any arithmetical calculation based on the approved classification and price lists. The demand is reported to be the duty payable on yarn on switching over to payment of duty from fabric stage to spindle stage. This issue involves a process of adjudication. It cannot be done by a short endorsement on the RT 12 returns. We are therefore of the view that provisions of Rule 173-I cannot save the action of the Supdt. and such an endorsement does not flow from assessment of RT 12. The proper course is to issue a not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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