1994 (7) TMI 95 - HC - Central Excise

Summary

Issues involved:
The appeal against the order dismissing the writ petition seeking to quash a show cause notice and subsequent notices.

Details of the Judgment:

Issue 1: Compliance with Collector's Order and CEGAT's Decision
The Collector's order emphasized final assessment of all units together, and CEGAT endorsed this approach. The Adjudicating Authority was directed to avoid invoking Section 11A at this stage.

Issue 2: Settlement of Price List u/r Rule 173C
Rule 173C mandates settling the price list before final assessment. The Board authorized the Assistant Collector to adjudicate on the show cause notices concerning all units, addressing the petitioner's contention.

Issue 3: Inclusion of Section 11A in Notices
The Collector and CEGAT clarified that Section 11A was not applicable at the final assessment stage. The Court deemed the inclusion of Section 11A in the show cause notices inappropriate and impermissible.

Issue 4: Observations in the Single Judge's Order
The Single Judge's remarks regarding delaying tactics by companies were deemed unwarranted, as the petitioner's stance had been consistently accepted. The Court ordered the deletion of these observations.

Conclusion:
The Single Judge's order was modified, deleting certain paragraphs and references to Section 11A in the show cause notice. The petitioner was granted time to respond to the notice, and the Adjudicating Authority was directed to settle the price list before adjudication. No costs were awarded in the case.