TMI Blog2018 (2) TMI 1225X X X X Extracts X X X X X X X X Extracts X X X X ..... was not adjudicated by the competent authority and the matter had not reached the stage where the Range Superintendent could have recovered it - The action of the Range Superintendent, who recovered the amount which was not adjusted by the competent authority is not as per law - appeal allowed - decided in favor of appellant. - Appeal No: E/70893/2016-EX [SM] - Final Order No-70875/2017 - Dated: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. 3. The Range Superintendent directed the appellant through his letter dated 01/04/2014 and subsequently on 08/09/2014 to reverse the said credit. The appellant reversed the credit through Entry No. 33 and 47 dated 19/02/2014 and 31/03/2014 and Entry No. 150 dated 19/02/2014 and entry deposit through GAR-7 No. 80095 dated 30/04/2014. Subsequently, appellant submitted a letter to the Assistant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficer, was not adjusted i.e. the same was not adjudicated by the competent authority and the matter had not reached the stage where the Range Superintendent could have recovered it. It was only an audit objection and the proper course of action was to examine the merit of the objection and if the objection is sustainable then to issue a show cause notice and after issue of show cause notice the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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