ORDER
Shri G.A. Brahma Deva, Member (J)
1. These are 8 appeals filed by M/s San Engg & Locomotive Co. Ltd. Arguing for the assessee Shri B.N. Gururaj, learned Counsel submitted that since the duty demanded is not quantified, the order is liable to be set aside on that ground alone.
2. On the other hand, Smt. Radha Arun, learned SDR submitted that the party had already filed an application for staying the demand and same has been dismissed by the Tribunal as infructuous.
3. Shri Gururaj, Advocate submitted that it was a bounden duty of the adjudicating authority to quantify the duty amount. In the instance case, he has delegated the power to Range Superintendent to quantify the amount which is contrary to the law. He submitted that the Tribunal has been constantly taking the view that the duty amount is required to be quantified by the adjudicating authority who passed the order. In support of this contention he referred to the decision of the Tribunal in the case of Sunil & Co. Vs. Collector of Central Excise, Bombay (1995 (80) ELT 653 (Tribunal) wherein it was observed that quantification of duty cannot be left to the Investigating Officer. Concurring with this plea, we are remanding all these appeals to the original adjudicating authority to quantify the duty amount and to pass an order accordingly on providing opportunity to the party. Thus, these 8 appeals are allowed by way of remand.
Ordered accordingly.
(Pronounced and dictated in the open court)