9911796707
TMI Blog1997 (1) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... ect of 18 Animal Feed Supplements. Whether they classifiable under Tariff Item 23.02 as claimed by the party or under 29.36 and some of the items under Chapter 30 as held by the Department is an issue to be considered in this appeal. 3. After hearing for some time with reference to the stay application filed by the applicants/appellants, we are of the view that main matter itself can be disposed of on the limited issue. Accordingly, the amount required to be deposited for the purpose of hearing the appeal is dispensed with and main matter was taken up for final hearing with the consent of both the sides. 4. It was submitted by Shri Nankani that dispute in respect of the classification of the products in question is pending before the La ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tics, coccidiostats, stabilizers, and carriers etc. would be correctly classifiable under Chapter 23.02 and would be exciseable to Nil rate. He submitted that in view of the circular issued by the Board the party was required to adduce evidence and since an opportunity was not given the order suffers from denial of principles of natural justice and, accordingly, he requested to remand the matter for re-consideration. 5. Shri M. Haja Mohideen, learned JDR countering the arguments submitted that party has been given sufficient time to state their case. Neither they have filed reply to the show cause notice nor availed the opportunity of personal hearing though sufficient opportunities were granted to them. With reference to the circular ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is some force in the argument advanced on behalf of the appellants that this observation is uncalled for and observations are contrary to the view expressed by the Tribunal in the case of Collector of Central Excise v. Karna Industries Ltd., reported in 1991 (53) E.L.T. 566. He also drew our attention to the Miscellaneous Order No. 134/96-D, dated 1-11-1996 [1997 (90) E.L.T. 492 (Tribunal)] wherein the Tribunal has observed that no doubt, Tribunal has inherent powers to stay the proceedings before the lower authorities but the same is required to be exercised in rarest of rare cases. It was the contention of the party that the Tribunal has got inherent powers to restrain or stay show cause notice. In our view, the Collector should have w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs before him resulting in the impugned order, the assessee had filed a miscellaneous application before the Tribunal wherein a prayer was made that learened Collector should be restrained from proceeding to finalise the issues raised in the show cause notice dated 19-12-1995 until the Tribunal decided the very issue which stood referred to the Larger Bench. The Tribunal had asked the Collector to file objections, if any, which he had done. I have seen the objections filed by the Collector. In his submissions, he had not taken the plea that Tribunal was not competent to stay the proceedings in this matter. After his objections were received, the Tribunal had heard the submissions of both the sides and had reserved the orders. Before the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
