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TMI Blog1994 (10) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... d sought to cure the show cause which was without jurisdiction. 2. Whether mere grant of opportunity of personal hearing and observing of the principles of natural justice can validate the proceedings which were without jurisdiction. 3. Can the Department be allowed to plug the loopholes in a statutory document i.e. show cause notice was furnished by the applicants. The Hon ble Tribunal in the Order under reference has upheld this action of the department. 4. Whether the Hon ble Tribunal is correct in upholding an order which had upon the powers of another adjudicating authority with whom the matter was lying sub judice more especially when there was no change in law. 5. Whether the Hon ble Tribunal is correct in upholding the invok ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (12) E.L.T. 533 (CEGAT). The show cause notice was required to be issued by Collector and merely because Corrigendum was issued by Additional Collector when the proceedings of the case were before the Dy. Collector, did not cure the invalidity of the show cause notice. The Tribunal erred in basing its findings on the [fact that] sub-standard pipes were not specifically declared in classification list since classification list is not required to indicate each and every variety of pipes when the difference in variety would not result in change of classification. Pipes are classifiable as pipes under the same tariff item whether or not they are standard pipes. Tribunal s findings therefore that suppression of value is proved by non-declaratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rence Application. If the appellants felt that the case could have been decided on the basis of the Case law cited by him they could have made an application for Rectification of Mistake. This apart the cases now cited are distinguishable. In case of Alcobex Metals (P) Ltd. (supra), the show cause notice was issued by Dy. Collector and show cause notice itself issued by Dy. Collector to invoke extended period under provision of Section 11A was issued without jurisdiction. In case of Hydraulics Ltd. Madras (supra) it was held that `piston rod assemblies would refer to only `assemblies of piston rods and that no proper show cause notice was given for demand of duty on pistons. 8. The Tribunal in para-8 of the Order which deals with invoca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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