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TMI Blog2009 (8) TMI 880X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 7-9-2000 which was passed under Rule 230 of the Central Excise Rules, 1944. 3. When the matter came up for hearing on 7-7-09, after hearing the learned DR for some time, the Tribunal wanted to know from the appellants the following particulars : (i) When did the respondent opted for compounded levy scheme in the matter of production, clearance of ingots and billets falling under Chapter 72 of the Schedule to the Central Excise Tariff Act, 1985; (ii) The date of determination of annual capacity of production in the respondent s factory; (iii) What is the status of the goods which were detained in terms of order dated 7-9-2000. 4. Learned DR appearing in the matter states that, the office of Departmental Representative had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents for recovery of duty and penalty due from them. Being aggrieved, the respondents filed the appeal which came to be dismissed on 19-5-03 on the ground of time bar. The matter was carried to this Tribunal and by order dated 30-12-03, the matter was remanded to the Commissioner (Appeals) to consider the appeal on merits and this is how the impugned order came to be passed. 7. The impugned order is sought to be challenged on the ground that the provisions of Rule 230 do not provide for any show cause notice and moment there was failure to pay the dues in terms of compounded levy scheme, the authorities are entitled to take appropriate action for recovery of dues. 8. Before we deal with the matter, it is also necessary to record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of no help to the appellants. Even otherwise, if one peruses the impugned order, it merely disclose that the Commissioner (Appeals) had set aside the order of 7-9-2000 essentially because the detention of goods was effected without even affording opportunity to the appellant of being heard in the matter. Indeed when the assessee is to be divested of his property, even though the statutory provisions dealing with the matter do not provide for show cause notice, it cannot be heard to say that such power can be exercised ignoring basic principles of natural justice. In other words, the impugned order merely requires the department to follow the basic principles of natural justice. Rather than wasting time and energy in filing the appeal, had t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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