VAMSHI RUBBER LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THIS Central Excise Appeal under Section 35G of the Central Excise Act, 1944 (for short 'the Act') is directed against the concurrent judgments passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore (CESTAT) [ : 2004 (171) E.L.T. 391 (Tribunal)], the Commissioner of Customs and Central Excise (Appeals); and the Deputy Commissioner, Central Excise, dated 28 -5 -2004, 20 -8 -2001 and 6 -10 -1997 respectively. The order of the Deputy Commissioner arises from a show cause notice issued under Section 11A(1), (1A) of the Act, whereby the appellant -assessee was called upon to show cause as to why;

(2.) PURSUANT to the said show cause notice, the assessee submitted the explanation followed by a written brief on 11 -9 -1997. After considering the said written brief and the oral arguments, the Deputy Commissioner passed the following order:

(3.) IT is not in dispute that the assessee had filed returns under Rule 173G of the Central Excise Rules, 1944 (for short 'the Rules') and the correctness of a duty assessed by the assessee on the goods removed was scrutinized by the Proper Officer, contemplated by Rule 173 -I of the Rules. It is also not in dispute that in the returns, the appellant -assessee had declared the value of the goods removed from the factory gate and the depot. The order of the Proper Officer under Rule 173 -I of the Rules attained finality. In other words, the appellant did not challenge the order passed by the Proper Officer under Rule 173 -I of the Rules.