9911796707
TMI Blog1993 (4) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... that they had a strong prima facie case. Recounting the facts of the case, the learned Senior Counsel stated that on 27-12-1988 the Preventive staff of the Collectorate visited the appellants factory and verified the stock with reference to the private production slips maintained by the assessee and the recorded balance in RG-1 register. He added that on the basis of their enquiries the officers arrived at the conclusion that there was an excess quantity of 9224.3217 mm sq. mtrs. of toughened glass and safety glass and another quantity of 8468.6724 mm sq. mtrs. of such goods were short and thereafter a show cause notice was issued to the appellants seeking to confiscate the alleged excess quantity of goods discovered, recover the duty on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or had arrived at the contradictory finding that regular maintenance of private production slips was indicative of evasion of duty. He added that in arriving at this finding the adjudicating authority had ignored his own finding that certain private slips favoured the assessee. The learned Counsel contended that the impugned order was not sustainable not only on account of the various contradictions in the Collector s finding but also for the reason that instead of passing an order in regard to the amount recoverable on account of differential duty, the Collector had directed the Assistant Collector to calculate and communicate the differential duty to the appellants. He contended that the impugned order was vague and not maintainable also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal at this stage, we proceed to decide the appeal. 5. It is seen that in Para 3.22 of the impugned order the Collector arrived at the finding that the RG 1 figures did not reflect the actual production in the appellants factory during the relevant period since the appellants were maintaining certain private records in shape of slips, which reflected different figures of production. On these grounds, the Collector directed the Assistant Collector (Preventive), Chandigarh to compute the differential quantity of goods produced for arriving at the excise duty recoverable from the appellants. The Assistant Collector (Preventive) was further directed to communicate the details of the calculation to the appellants within 3 weeks of the date o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said 1878 Act, deal with real value and on the definition thereof, principles of natural justice, be it under sub-section (a) or (b), would have application, and such fact would appear from the determinations in the case of Deputy Collector of Customs v. Ramchand Jagdishchand, (1964) 68 CWN 794. That case also lays down the necessity of a personal hearing. It has been laid down that where the Assistant Collector of Customs gave a personal hearing to the respondent, but the Deputy Collector of Customs passed an order of confiscation of goods and imposition of penalty without giving any further hearing to the respondent, there was violation of natural justice. It has also been observed that if one person hears evidence and arguments and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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