TMI Blog2024 (2) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue was to prefer appeal against such finalization orders before learned Commissioner (Appeals). After the limitation period for filing of appeal before Commissioner (Appeals) is over, then such assessments orders become final in law and cannot be reopened. In the present case, learned original authority has reopened such assessment beyond the period of limitation and, therefore, the impugned order is not sustainable. Further, learned original authority in this case also did not have jurisdiction to reopen such assessments for the reasons that the proper authority to reopen assessment made by Assistant or Deputy Commissioner under Central Excise law is Commissioner (Appeals). Therefore, the impugned orders are not sustainable. The imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were finalized by the competent authority of Revenue. Revenue conducted special audit of both the units of the appellant and on the basis of cost date obtained during the special audit, Revenue issued two show cause notices one to Waluj unit and another to the appellant s Chikalthana unit. The show cause notice issued to Waluj unit was dated 25.09.2013 wherein it was stated that some of the factors required for arriving at cost of manufacture were not considered by the appellant and, therefore, the goods cleared by Chikalthana unit of the appellant during the period from July 2007 to December 2011 got undervalued and as a result, the appellant was required to pay differential central excise duty of around Rs.2.62 crores. Through another s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant. He also imposed equal penalty on them. Aggrieved by the said order, appellant is before this Tribunal. 3. Heard the learned counsel for the appellant. Learned counsel for the appellant has submitted that when reworking of the cost data was done for various quarters, appellant was found to have paid excess duty for a few quarters and the appellant was found to have paid less amounts for a few quarters and the original authority has only taken into consideration those quarters when less amounts were paid and he confirmed the demand. Learned counsel has submitted that had the original authority also taken into consideration those quarters for which excess amount was paid, then the resultant finding would have been that Revenue would h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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