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TMI Blog2010 (11) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... k evasion. Whether or not existing provisions for recovery of duty, interest and penalty were sufficient to deal with the evasion was a matter which normally could not be interfered with in exercise of power of judicial review. However for exercise of such a drastic power just, fair and reasonable procedure was the requirement of Article 21 of the Constitution which includes compliance with natural justice unless such requirement is expressly or impliedly excluded. It was further held that the power to take decision was conferred on the representative of the Board without providing any opportunity or consideration of view point of the assessee. In absence of express exclusion, it was held that there was no ground to impliedly exclude oppor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... required to pay excise duty without utilizing CENVAT Credit. However, they are permitted to take CENVAT Credit during this period which can be utilized for payment of duty after the aforesaid period is over. iii) The assessee will maintain records of receipt, disposal, consumption and inventory of the principal inputs on which Cenvat Credit has not been taken with effect from 27.8.10 to 30.11.10. iv) The assessee will intimate the jurisdictional Superintendent of Central Excise within twenty four hours of the receipt of principal inputs in the factory on which Cenvat Credit has or has not been taken and the same should be kept available for verification for the next 48 hours. This restriction will be applicable for the period from 27.8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plast (P) Ltd. v. Union of India and others) , wherein it was held that legislature power to levy tax included incidental power to check evasion. The impugned rules were not liable to be struck down. Whether or not existing provisions for recovery of duty, interest and penalty were sufficient to deal with the evasion was a matter which normally could not be interfered with in exercise of power of judicial review. However for exercise of such a drastic power just, fair and reasonable procedure was the requirement of Article 21 of the Constitution which includes compliance with natural justice unless such requirement is expressly or impliedly excluded. It was further held that the power to take decision was conferred on the representative of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ust. ( MP Industries Limited v. Union of India , AIR 1966 SC 671). Thus, read, the procedure has to be upheld. The question is answered accordingly." 5. In the present case, admittedly the Board has taken its decision without considering the view point of the petitioner. The petitioner having not been furnished a copy of recommendation of the Chief Commissioner had no effective opportunity to meet the findings under requisition. The petition has, thus, to be allowed. 6. Learned counsel for the revenue submits that this Court may relegate the petitioner to the remedy of filing review petition even though there is no provision for doing so. Reliance has been placed on the judgment of Madras High Court in Reil Electricals India Ltd. v. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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