CCE Vs. EASTWELL ASBESTOS IND. (P) LTD.

JUDGEMENT

(1.) IN this case, the Superintendent of Central Excise while assessing RT -12 returns filed by the assessee, M/s. Eastwell Asbestos Ind. Pvt. Limited for the months of April, 1992 and May, 1992 pointed out short levy. The assessee were informed that they were not entitled to the benefit of exemption in terms of Notification 175/86 during the period from 1.4.1992 to 21.5.1992 since there was a unit registered with DGTD and such unit was not covered by exemption Notification 175/86. The Collector (Appeals) to whom the assessee filed an appeal, held that show cause notice for demanding differential duty was required in the instant case where goods have been cleared in accordance with an approved classification list and he, therefore, set aside the Assistant Collector's order on ground of violation of principles of natural justice for non -issue of show cause notice and he left it to the jurisdictional Superintendent/Assistant Collector to take such action as is permissible under the law. Hence this appeal by the Revenue which contends that assessment on RT -12 return is sufficient for the purpose of raising a demand of short levy of duty.

(2.) WE have heard Shri V.M. Udhoji, learned Departmental Representative who relies upon the judgment of the Apex Court in the case of Serai Kella Glass Works Pvt. Limited v. Collector of Central Excise, Patna and perused the records since non -appearance for the respondent inspite of notice.

(3.) WE find that in the decision relied upon by the learned Departmental Representative it was a case of provisional assessment where the High Court quashed the provisional assessment and directed the assessments to be made afresh in accordance with the guidelines given by it and it was in this context the Supreme Court held that no question of giving any notice under Section 11A arises at this stage. The relevant extracts from the Judgment of the Hon'ble Supreme Court are given below: