ORDER
C. Satapathy, Member (T)
1. Shri. K.M. Mondal, learned Consultant appearing for the appellants stated that in this case no notice was issued to the appellants as there is no formal adjudication order by the Assistant Collector but merely a letter dated 23-8-1994 was issued by the Assistant Collector requiring the appellants to pay duty on the materials which are otherwise exempted under Notification No. 33/90-C.E. (N.T.), dated 5-9-1990. He further states that the amount to be paid has also not been quantified. He prays for remand of the case back to the original authorities for re-decision if necessary after issue of a Show Cause Notice.
2. Shri. J.M. George, learned J.D.R. agrees to the suggestion as no speaking order has been passed by the Assistant Collector.
3. After hearing both sides and perusal of the case records, we find that the Assistant Collector neither issued a Show Cause Notice to the appellants nor has he passed a speaking order. We, therefore, set aside the impugned direction of the Assistant Collector as well as the impugned order-in-appeal and remand the case back to the original authorities for considering the requests of the appellants for exemption under Notification No. 33/90-C.E. (N.T.), dated 5-9-1990 and passing a speaking order after issue of Show Cause Notice, if necessary. Appeal is allowed by way of remand.