TMI Blog2017 (10) TMI 734X X X X Extracts X X X X X X X X Extracts X X X X ..... tter, the Show Cause Notice is void-ab-initio. - the SCN and the subsequent orders impugned herein are void-ab-initio and in the teeth of the ruling of Hon'ble Supreme Court in the case of Mafatlal Industries Limited Versus Union of India, wherein the Apex Court has held that The goods provisionally assessed under sub-rule (1) may be cleared for home consumption or export in the same manner as the goods which are finally assessed. Sub-rule (5) provides that when the duty leviable on the goods is assessed finally in accordance with the provisions of these Rules, the duty provisionally assessed shall be adjusted against the duty finally assessed, and if the duty provisionally assessed falls short or in excess of the duty finally assessed, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide Final Order dated 17/09/2013 bearing Order No.57668/2013, wherein this Tribunal have observed that the notice issued to the appellant have been returned un-delivered by the Postal Authorities. There is no intimation regarding change of address, if any. Thus, due to none appearance, the appeal is dismissed for non-prosecution. The ld. Counsel for the appellant have drawn my attention to an application addressed to the Assistant Registrar in the said appeal, dispatched on 04/08/2009, stating therein that the appellant submits that their address has been changed and the new address for communication is Rama House, 23 Najafgarh Road Industrial Area, Shivaji Marg, New Delhi - 110015. Heard Ld. D. R. for Revenue on the issue of restoration. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtered Accountant's Certificate. Thereafter, the report of Range Superintendent was called for, who vide his report dated 13/10/2000 intimated that the said refund claims have been found in order and are according to the amount finalized as per final assessment of provisional assessment. He also reported that the claim is not hit by time bar Clause and is being claimed for the first time, and no amount has been adjusted in the past. The claims are on account of surplus duty paid on discounts/deductions, which have been taken actually in lesser amount than that of actually admissible to them. They also found the genuineness of credit notes which have been verified from Ledger accounts in sundry debtors ledger. He recommended the claim fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 12B of the Act. The Show Cause Notice further seeks to reopen the finalization of the provisional assessment dated 19/07/2000 as he states in addition to the grounds. It further appears that the refund claim was also not sanctionable to them, either wholly or in part questioning the various deductions claimed and allowed at the time of finalization of the assessment. Further, the Show Cause Notice states that why the amount should not be recovered from them under Section 11A(1) of the Act. 7. Heard the submissions of both the parties. 8. I find that under the facts and circumstances, the Show Cause Notice and the subsequent orders impugned herein are void-ab-initio and in the teeth of the ruling of Hon'ble Supreme Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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