TMI Blog2015 (6) TMI 689X X X X Extracts X X X X X X X X Extracts X X X X ..... of such communication. It is not the case of the Revenue that in this case, the appellant had not made the payment correctly and there was a shortfall and there was a communication of such shortfall to the assessee. The section nowhere requires the Commissioner to pass an order or communicate that the amount paid is correct in accordance with law. Once the Commissioner does not send any communication within two months, the matter has to be considered as finalized as per the provisions of Section 73 - Obviously, there is no case for the Department to demand 10% of the amount received by the appellant in respect of exempted hand-pumps once the assessee fulfilled the obligations caused on him under Section 73 giving retrospective effect to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rospective amendment was carried out and as a result of amendment, the appellants got an opportunity to pay the proportionate credit attributable with interest and thereafter the appellants, in accordance with the provisions of Section 73 of the Finance Act, 1994, paid the interest also and made an application to the Commissioner as per the provisions of law. The Commissioner was required as per the provisions of Section 72(3) to inform the appellant within two months if the amount paid by them was not correct. In the case of the appellant, no such intimation was received. 2. Subsequently, the Additional Commissioner adjudicated the show-cause notice which had already been issued to the appellant demanding 10% of the amount received in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation, Section 73 is reproduced as under:- Section 73. Amendment of rule 6 of CENVAT Credit Rules, 2004.- (1) In the CENVAT Credit Rules, 2004, made by the Central Government in exercise of the powers conferred by section 37 of the Central Excise Act, as published in the Official Gazette vide notification of the Government of India in the Ministry of Finance (Department of Revenue) number G.S.R. 600 (E), dated the 10th September, 2004, rule 6 shall stand amended and shall be deemed to have been amended retrospectively, in the manner specified in column (3) of the Eighth Schedule, on and from and up to the corresponding date specified in column (4) of that Schedule against the rule specified in column (2) of that Schedule. (2) Where a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee is required to make payment within 10 days of such communication. It is not the case of the Revenue that in this case, the appellant had not made the payment correctly and there was a shortfall and there was a communication of such shortfall to the assessee. The section nowhere requires the Commissioner to pass an order or communicate that the amount paid is correct in accordance with law. Once the Commissioner does not send any communication within two months, the matter has to be considered as finalized as per the provisions of Section 73 reproduced above. Under such circumstances, Additional Commissioner while adjudicating the show-cause notice earlier issued for demanding the amount as per the provisions of Rule 6(3)(b) of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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