TMI Blog1992 (10) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... : P.C. Jain, Member (T)]. A common order is being passed because a common issue is involved in these matters. Briefly stated the facts in these matters are that certain directions were given by the Supdt. of Central Excise to the respondents herein to make the payment of duty on assessment of RT-12 by the said Superintendent. Since the said direction made on the RT-12 was not complied with b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot pay the dues. So the Superintendent of Central Excise Customs, Hirakud Range considered it fit to initiate the aforesaid proceeding culminating in passing the order dated 7-5-1984 by the Asstt. Collector. It is observed that for recovery of assessed/adjudged Govt. dues, the remedy lies in taking recourse to measures under Section-11/Rule 230. For initiating such action, no adjudication procee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y uncalled for and unwarranted, but also an unproductive exercise in futility. As to the merit of the RT-12 return, it is evident that the present appeal is against the Asstt. Collector s order dated 7-5-1984 and hence there is no scope of determining the merit of the said assessment order here. Any order passed through the RT-12 is an appealable one and the remedy for an aggrieved party lies in p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. It is against the aforesaid order of the Collector (Appeals) that the revenue has come up in appeal urging that the power to impose penalty and recovery by way of Section 11A is permissible under law even if adjudgment of duty on RT-12 and non-payment thereof by the assessee. 4. We have heard both sides and we have considered the grounds of appeal by the Revenue and have also gone through the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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