2000 (3) TMI 65 - HC - Central Excise

Summary

Issues:
Challenge against show cause notice under Section 35EE(4) of the Central Excise and Salt Act.

Analysis:
1. The appellant argued that Section 35EE(4) lacks a specified time limit unlike other statutes, but the Court must view it as a procedural provision and apply time limits from other sections for reasonableness and finality of orders.
2. The appellant referred to a previous order by the Central Government in 1986, considering excesses and shortages in production, to support the argument against the show cause notice issued in 1987.
3. The appellant contended that the Central Government acted unreasonably by appealing to the wrong forum post-amendment, which was later corrected after a writ petition quashed a Tribunal's direction to transmit papers to the Central Government.
4. The Court held that time limits from other enactments cannot be imported into Section 35EE(4) without specific incorporation, and the Central Government can consider different views for subsequent years despite past decisions.
5. The Court rejected the argument to quash the show cause notice based on preceding events, stating that the appellant must respond to the notice and present relevant facts.
6. The Court emphasized that the Central Government's revisional power should be exercised impartially and that the appellant must address the show cause notice with all pertinent information.
7. Ultimately, the Court found no merit in the appeal and dismissed it, affirming the validity of the show cause notice and the Central Government's authority to review the appellant's case.