SHREE S.S.K. LTD. Vs. CCE

JUDGEMENT

(1.) THIS is the party's appeal against the impugned order dt. 18.10.1994 detailed above of the Collector of Central Excise & Customs, Nagpur praying for quashing the same as void, and the notice is time barred, and suffers from inherent and serious infirmities, and want of jurisdiction.

(2.) ALL the above three rulings deal with the single aspect that in the absence of machinery provisions providing for adjudication of matters under Section 11D ibid, the proceedings cannot be decided by the lower authorities, and recovery of extra amount called as duty under the above section, has to be kept pending with the original authority, and the demand is not enforceable due to lack of any machinery provision for assessment or adjudication of claim of a nature visualised under Section 11D. Proceedings in the nature of demand under show cause notice under Section 11A not invokable and totally without jurisdiction. However, liability created under Section 11D not wiped out, and enforceable when such machinery is provided by the Government of India. Para 23 to 25 of the Judgment of the Madras High Court, and para 5 of the orders of the South Zone Bench of the Tribunal, leaves no option, but to set aside the impugned order, and to direct that the matter shall remain pending with the original authority, until the action can be taken by the concerned authorities. As per the precedent decision of this Bench the following order is based