TMI Blog2013 (12) TMI 869X X X X Extracts X X X X X X X X Extracts X X X X ..... initiated recovery proceedings, against which the appellant went to the High Court pleading that they have not received the order passed by the Assistant Commissioner and subsequently on directions of the Hon’ble Rajasthan High Court, the appeal filed by the appellant before the Commissioner (Appeals) was considered and the same was decided vide order-in-appeal dated 6-8-2012 - this is a case whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d been determined by the Commissioner (Appeals) based on their annual capacity of production. During the period from Jan. 98 to May, 1998, there was short payment to the tune of Rs. 49,663/- for which after issue of show cause notice, the duty demand was confirmed by the Asstt. Commissioner vide order-in-original dated 8-9-2000. The appeal against the Asstt. Commissioner s order was decided by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gujarat) wherein Hon ble High Court held that any proceedings concluded after omission of Section 3A would not survive in view of omission of Section 3A of the Central Excise Act w.e.f. 11-5-2001 without any Saving Clause, that in view of this, the appellant have strong prima facie case in their favour and hence, the requirement of pre-deposit of duty demand may be waived for hearing of the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r demand of duty short paid, which has been initiated by the issue of show cause notice on 18-11-1998 had been concluded by issue of order-in-original dated 8-7-2000 by the Assistant Commissioner confirming the duty demand. Thereafter since the appellant did not file any appeal, the Department initiated recovery proceedings, against which the appellant went to the High Court pleading that they hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rule would thereafter lapse, while in this case, the adjudication proceedings for confirmation of duty had been completed much before the repeal. In view of this, the appellant have not been able to establish prima facie case. They are, therefore, directed to deposit entire duty amount within four weeks for hearing of their appeal. Compliance is to be reported on 3-4-2013. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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