TMI Blog2017 (4) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... lisation of assessment, adjudicating authority as a Deputy Commissioner could not have ordered reopening by directing to issue a show cause notice. There are no provisions in the CEA, 1944 to reopen the assessment by issuing another SCN - appeal rejected - decided against Revenue. - E/2582/2006-Mum and Cross Objection No. E/CO/53/2007-Mum - Final Order Nos. A/93770-93771/2016-WZB/SMB - Dated:- 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessments were finalised by the Asst. Commissioner on 30-12-2003. On such finalised assessment the respondent filed refund claim. Show cause notice was issued for rejection of such refund claim. The adjudicating authority has in the order held that the refund claim of ₹ 14,03,758/- is sanctioned and directed the respondent to take credit in Cenvat account and ordered for reopening of the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... particular facts were suppressed by the respondent-assessee while finalising the provisional assessment and documentary evidence were not produced; that the final assessment was ordered for re-assessment by the authority not by an Order-in-Original by directing to issue a show cause notice; that the first appellate authority has grossly erred in following the C.B.E. C. Circular No. 502/68/99-CX, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the order finalising assessment, which they have not done so, in the absence of an appeal against finalisation of assessment, adjudicating authority as a Deputy Commissioner could not have ordered reopening by directing to issue a show cause notice. There are no provisions in the Central Excise Act, 1944 to reopen the assessment by issuing another show cause notice. Be that as it may, ld. f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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