TMI Blog2017 (2) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... ue of SCN and remaining part thereon has been discharged within one month from SCN - whether issuance of SCN valid? Held that: - it would have been most appropriate if the SCN had not been issued in these cases. Instead, these Appellants perforce have been required to come before this forum for relief. In the circumstances, while there should be no controversy with regard to the differential du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period from 1.3.2011 to 16.3.2012 on account of increase in duty rates on Tapioca Sago falling under Chapter Heading 1903 0000. 2. The details of amount involved and payments made by appellants are tabulated herein below :- Appeal No. Period of Dispute SCN Issued on OIO issued Amount Involved Paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eiterates the conclusions of the Order-in-Original. 5. Heard both sides. It is not in dispute that differential duty liability arose on account of increase in duty rates on Tapioca Sago during the period 1.3.2011 to 16.3.2012. It is also not in dispute that a part of duty liability along with interest has been discharged before issue of SCN and remaining part thereon has been discharged with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Officer may determine the amount of short payment of duty, if any, which in his opinion has not been paid by such person, and then, the Central Excise Officer shall proceed to recover such amount in the manner specified in this section, and the period of one year referred to in sub-section (1) shall be counted from the date of receipt of such information of payment. 7. This being the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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