9911796707
TMI Blog1996 (9) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... Arguing for the appellants Shri Nambirajan submitted that appellants have requested the Assistant Collector to classify 32 items of bolts, nuts and screws under Tariff Item 68 on the ground that they perform fastening functions only incidental and, therefore, they are classifiable under Tariff Item 68. Assistant Collector negatived the contention and held that these items are classifiable un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder by the Tribunal. In the present case, show cause notice dated 30-5-1981 was issued only for change of classification and subsequently after passing the order by the Tribunal no show cause notice was issued but duty was demanded which is not according to law. He contended that to keep the demand alive it was the duty on the part of the department and it should have issued show cause notice. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance with the rules of natural justice. An opportunity to be heard is intended to be afforded to the person who is likely to be prejudiced when the order is made before making the order thereof. Notice is thus a condition precedent to a demand under sub-section (2). In the instant case, compliance with this statutory requirement has not been made, and, therefore, the demand is in contravention of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the instant case, D.D. 2 form issued after passing the order by the Tribunal cannot be treated as show cause notice. In view of the judicial pronouncements, it is claear these demands were in contravention of the statutory requirements. In the absence of the show cause notice issued by the deprtment after passing the order by the Tribunal, demand raised based on D.D. 2 form cannot be justified an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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