9911796707
TMI Blog1997 (12) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Chapter Heading 2901.90 and claimed exemption under Notification No. 234/86, dated 3-4-1986. They also furnished a certificate from the Drug Controller insupport of their claim. 3. The Assistant Collector approved the classification list. However, in 1988, the Department directed the assessees to classify the product under 2710.99. The assessees filed a writ petition against these directions before Hon ble Bombay High Court which issued an order dated 10-3-1988. The order in brief is (i) Department to withdraw show cause notice dated 18-2-1988 (ii) the Department can issue a fresh show cause notice for reclassification of the product and (iii) to give personal hearing; And the assessees agreed not to raise the defence of limitation o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imitation was still applicable. The Collector, therefore, should not have set aside the order on the ground of time bar and should have decided the case on merits. 5. Learned Counsel stated that for all practical purposes, the impugned show cause notice is a fresh show cause notice. It is, of course, correct that the Collector (Appeals) had remanded the matter with suitable directions but it is also a fact that the Collector (Appeals) having taken note of the High Court s directions has held that it was only a one time exception and it was not applicable to successive or subsequent show cause notices. It was also his submission that the A.C. has also not observed principles of natural justice and has not supplied the chemical examiner s r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e treated as a fresh show cause notice and the Bombay High Court s directions and observations were still valid for the purpose of these proceedings and therefore, the assessee was not free to raise the defence of limitation. Hence, learned Collector (Appeals) should have considered the matter on merits and passed appropriate orders. At the same time, we also notice that the assessee was required to be given effective opportunity of defending himself and principles of natural justice were required to be duly observed and therefore, if any document in the nature of a test report was relied upon by the Department, it was required to be supplied in the normal course and they were required to be given an opportunity of being heard in the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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