9911796707
TMI Blog1985 (8) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... se, Calcutta. By the impugned order the learned Appellate Collector confirmed the order dated 24-9-1979 passed by the Assistant Collector of Central Excise, Dibrugarh. 2. Shri Mukherjee, the learned Advocate for the appellants briefly narrated the facts of the case. He submitted that the appellants are engaged in the manufacture of plywood products. For this purpose they had put up an electricity generating unit for industrial purposes. However, as a welfare measure, a portion of the electricity generated was supplied to their staff quarters and for other similar purposes such as street lighting. The appellants had tried very hard to get the facility of suitable meters to record separately electricity used captively in the factory and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, in fact, done was to treat the entire electricity generated as falling outside the purview of the exemption notification. He pleaded that the appellants had a genuine case which called for suitable relief. 3. Smt. Dolly Saxena, the learned SDR submitted that the exemption notification had to be applied strictly and since the appellants had failed to satisfy the Assistant Collector with regard to the electricity captively consumed, the action of the lower authorities for denying the benefit to the entire electricity generated was justified. 4. We have heard both sides. We see lot of force in the submissions made by the learned Advocate for the appellants. It is not in dispute that the appellants has put up the generating unit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d at 1.30 P.M. of 24-9-1979. But, M/s. Assam Saw Mills & Timber Co. Ltd., Namsai could not appear before the Assistant Collector of Customs & Central Excise, Dibrugarh at the time fixed for personal hearing."
From the above it would appear to us that no effective opportunity was given to the representative of the appellants to put forth their case before the adjudicating authority. Had this been done, we feel quite confident, the Assistant Collector would have arrived at his satisfaction, as enjoined by the Notification No. 52/78-CE, in a more judicious manner. In the interest of justice it should be the earnest endeavour of the authorities to make available to the appellants the right of personal hearing in an effective manner. X X X X Extracts X X X X X X X X Extracts X X X X
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