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Issues:
1. Interpretation of gazette notification dated 6th October, 1986. 2. Validity of demand notice and orders passed by lower authorities. 3. Authority of Assistant Collector to pass the order in question. 4. Burden of proof regarding the date of publication of the notification. 5. Obstruction by the Department in obtaining relevant information. 6. Application of Evidence Act and procedural rules in the case. 7. Need for remand and undue hardship to the appellants. Analysis: 1. The central issue in this case revolves around the interpretation of a gazette notification dated 6th October, 1986, which potentially amends the duty rates applicable to goods assessed. The appellant contests the application of this notification, citing discrepancies in the date of publication and sale, leading to a demand for differential duty. 2. The demand notice lacked specific reasons, and the orders passed by the Assistant Collector and Collector (Appeals) were deemed deficient. The Assistant Collector's order was ex-parte, ignoring the appellant's reply and lacking a clear rationale. The absence of a speaking order raises concerns regarding due process and justification for the duty demand. 3. The authority of the Assistant Collector to pass the order in question was questioned, emphasizing the need to ascertain if the assessment was within his jurisdiction. The lack of clarity on the assessing officer's designation further complicates the validity of the orders issued. 4. The burden of proving the date of publication of the gazette notification falls on the Department. The Tribunal highlighted the Department's obligation to provide factual information and assist in obtaining accurate details, rather than obstructing the appellant's efforts to access relevant data. 5. The appellant invoked provisions of the Evidence Act and procedural rules to support their plea for obtaining crucial information. The Tribunal acknowledged the relevance of these legal provisions in ensuring a fair adjudication process and directing concerned authorities to provide necessary documentation. 6. The Department's actions were criticized for impeding the course of justice by hindering the appellant's access to essential information. The Tribunal emphasized the Department's duty to facilitate the disclosure of factual details and prevent any obstruction to the appellate process. 7. Considering the extensive arguments presented and the identified deficiencies in the lower authorities' orders, the Tribunal opted to dispose of the matter promptly, subject to the consent of both parties. The possibility of remand was weighed against the undue hardship faced by the appellants due to the prolonged proceedings. In conclusion, the judgment underscores the importance of transparency, procedural fairness, and the Department's obligation to assist in establishing crucial facts. The Tribunal's decision to address the deficiencies promptly reflects a commitment to efficient resolution while upholding the principles of justice and due process.
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