9911796707
TMI Blog1997 (11) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... by the department, they have contended that this classification as was upheld by the Collector was not correct. In this connection, they have placed reliance on HSN Explanatory Notes to Chapter 70. 3. The learned SDR, drew our attention to the appeal grounds and reiterated the same. 4. We have heard the learned Consultant for the respondents. He also relied on the HSN Notes and stated that the orders passed by the Collector (Appeals) is in accordance with law. He also pointed out that these tubes which are imported by the appellants are ready for fitment to the laboratory equipments which are being manufactured by the appellants. 5. However, on a query from the Bench as to whether the basis on which he came to such a finding, he drew ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out that all these leaflets as well as other documentary evidence were produced before the Collector (Appeals) and on the basis of the same, he has given the finding. 7. On a query from the Bench as to whether those leaflets and literatures which are produced by the respondents could be produced before us, he stated that the same is not in his possession. 8. We have considered the submissions of both the sides. It is now seen from the orders passed by the original authority that the original authority stated that the appellants did not ask for a personal hearing. A perusal of the orders of the original authority shows that certain technical leaflets were produced before him. But there is no mention as to whether any literatures were pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Supreme Court held that giving reasoned finding is a part and parcel of the principles of natural justice. The Supreme Court had made it very clear that basically when such reasons are furnished by the authorities concerned, the appellate authority will be in a position to find out whether such reasons are to be drawn from the facts of the case and whether the conclusions in the light of those facts are in accordance with law. 10. In this case, the first infirmity in the order is that no such reasons are furnished. Therefore, there is violation of principles of natural justice. Secondly, it is seen that only the leaflets were produced before the Assistant Collector. The Assistant Collector with regard to the leaflets, merely held that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re is no controversy that the respondents did not avail of the opportunity before the authorities to adduce any evidence and it was only before the Tribunal that material was produced by the respondents/sole proprietor challenging confiscation and penalty. In the facts and circumstances of the case, we are satisfied that the course adopted by the Tribunal of permitting respondents to adduce evidence before it for the first time and then in proceeding to decide the case on merits on that basis was not correct. If the Tribunal was of the view that a fresh opportunity was required to be given to the respondents to adduce evidence and show cause in response to the notice given to the respondents, the appropriate course for adoption was to remit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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