9911796707
TMI Blog1996 (12) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... the period 23-6-1976 to 30-4-1981. The controversy has arisen due to the stand taken by the appellants that this was only a letter issued by the Assistant Collector and did not constitute an appealable order. They entered into correspondence with the Assistant Collector regarding the correctness of this decision and a further letter was issued by that authority on 20-10-1981 stating that the price lists had been correctly approved following a certain decision of the Government in a similar matter relating to an earlier period. As the appellants had been taking a consistent stand that this decision was taken without granting them a personal hearing they wrote to the Assistant Collector again on 10-11-1981 requesting for a hearing. The Assist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Arshad Hidayatullah, learned Sr. Counsel stated that the letter dated 28-7-1981 which has been treated by the Department as an appealable order has been passed ex parte without giving them notice. That letter also did not give any reasons for the decision in approving the prices as done in that letter, When they took up the matter with the Assistant Collector he sent a further letter on 20-10-1981 and subsequently issued another letter on 16-12-1981 agreeing with their request for grant of personal hearing. That would go to show, contended the learned Counsel, that the Assistant Collector himself had accepted the position that the earlier letter was issued without grant of hearing which was sought to be made good by giving them the opportun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubsequently, they would, nevertheless, constitute sufficient compliance with the requirement of Section 35F subject to the same being approved by the Tribunal. In that event, remand of the matter to the Collector (Appeals) for de novo decision may be considered. During such de novo proceedings before the Collector (Appeals) they may be permitted to make their submissions on merits. In particular, Shri Hidayatullah referred to a Tribunal decision in the case of National Rayon v. Collector of Central Excise (Appeals) reported in 1984 (15) E.L.T. 201, which he stated was on a similar issue regarding the valuation of captively consumed goods with reference to sales effected to bulk buyers. He also contended that the approval of price lists by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder of the Assistant Collector dated 28-7-1981, the disposal of the matter in that proceeding would automatically mean that the second appeal also does not have any legs to stand on. Even the de novo order passed by the Assistant Collector on 22-12-1986 which is involved in the second appeal refers to and reiterates the findings already reached by the Assistant Collector in the earlier order. It was not merely approving the prices which he had referred to in that order but he has confirmed/approved the prices. This would go to show that it was only to confirm the earlier decision. In that view of the matter, the final disposal of the matter by the Department in regard to the earlier proceedings would come in the way of action to be taken i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -A as the Collector (Appeals) had correctly dismissed the appeal before him as time barred. 8. Our decision in regard to the first appeal, as aforesaid, would, however, not deprive the appellants of the opportunity to agitate the issue involved in the second appeal though the demand of duty involved therein was to give effect to the decision on valuation already decided in August, 1981 by the Assistant Collector. The fact that their appeal against that decision came a cropper before the Collector (Appeals) and that we have also not interfered with that would not affect the issue involved in the second appeal which actually relates to the demand of duty worked out on the basis of the price list decision. The decision of 28-7-1981, the ful ..... X X X X Extracts X X X X X X X X Extracts X X X X
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