9911796707
TMI Blog1991 (7) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... ce President]. M/s. Punjab Anand Meters Ltd. have filed an appeal being aggrieved from the order passed by the Additional Collector of Customs and Central Excise, Chandigarh. Simultaneously, a stay application duly supported with an affidavit was also filed. Shri G.S. Bhangoo, the learned advocate pleaded that the applicants had claimed the benefit of Notification No. 175/86-C.E. as amended f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ptember, 1989 and the amount involved is Rs. 1,87,469.13. Shri Bhangoo pleaded that paras No. 2 and 4 of the Notification No. 175/86 have to be read together and in terms of sub-para (b) of para 4 of the notification in the applicant s case there is no requirement of registration of the factory with the Director of Industries and stated that the applicant s unit is not registered under the Industr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 1st March, 1986. However, he fairly stated that the adjudicating authority has not dealt with para No. 3.2 of the reply to the show cause notice which appears on page 21 of the paper book and stated that he has got no objection to the request of the learned advocate for the remand of the matter. 3. We have heard both the sides and have gone through the facts and circumstances of the case. We h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case. In para 3.2 of the reply to the show cause notice the appellants have mentioned their claim for eligibility to the benefit of Notification No. 175/86-C.E., dated 1st March, 1986 and have referred to clause (b) of para 4 of the notification. The adjudicating authority has not dealt at all whether the applicants are covered by clause (b) of para No. 4 of Notification No. 175/86-C.E. We are o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bove observations, we are of the view that there was denial of principles of natural justice. We set aside the impugned order and remand the matter to the Collector of Central Excise having jurisdiction. We further direct that while readjudicating the matter, he will observe principles of natural justice and shall grant an opportunity of personal hearing to the appellant. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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