M/S. Gas Authority of India Ltd. Vs. Cce, Indore - Court Judgment

Excerpt:

.....in particular to tribunal's order in the case of indo asian marketing ltd. vs. cce, chandigarh reported in 1999 (34) rlt 242 (cegat). heard learned sdr also.2. the demand in the present case is in respect of spheres and petals manufactured and installed in the appellant's premises. with regard to the duty demand the order states as under: "the exact amount of duty on these goods would have to be worked out by the assistant collector, gwalior and communicated to the party, who shall pay the same forthwith".3. during hearing, the learned consultant submitted that the assistant collector had not so far furnished the duty amount either.4. in similar cases, where the adjudication orders failed to indicate the duty amount demanded, the tribunal has set aside such orders for passing of a fresh order by the adjudicating authority, indicating the duty demand in question. following our previous orders, we set aside the order impugned in the present appeal and remand the matter for passing of a fresh order by the adjudicating authority. the appeal and stay application are thus disposed of by way of remand.

Judgment:

1. The matter is posted today for considering the stay application.

Arguing the petition learned Consultant representing the appellant submitted that in the instant case duty demand has not been quantified and mentioned in the adjudication order. He states that the Tribunal has already held in similar cases that adjudicating authority himself has to work out and indicate duty amount in the adjudication order. For this reason, the Tribunal has been remanding cases after setting aside the adjudication orders. The learned Consultant referred in particular to Tribunal's order in the case of Indo Asian Marketing Ltd. vs. CCE, Chandigarh reported in 1999 (34) RLT 242 (CEGAT). Heard learned SDR also.

2. The demand in the present case is in respect of spheres and petals manufactured and installed in the appellant's premises. With regard to the duty demand the order states as under: "The exact amount of duty on these goods would have to be worked out by the Assistant Collector, Gwalior and communicated to the party, who shall pay the same forthwith".

3. During hearing, the learned Consultant submitted that the Assistant Collector had not so far furnished the duty amount either.

4. In similar cases, where the adjudication orders failed to indicate the duty amount demanded, the Tribunal has set aside such orders for passing of a fresh order by the adjudicating authority, indicating the duty demand in question. Following our previous orders, we set aside the order impugned in the present appeal and remand the matter for passing of a fresh order by the adjudicating authority. The appeal and stay application are thus disposed of by way of remand.