9911796707
TMI Blog2011 (6) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... have impugned the validity of an order dated 4 January 2011 passed by the Deputy Commissioner of Central Excise, Pune, the Third Respondent in suo moto revision of determination orders passed on 26 October 2009 and 18 December 2009. The challenge before the Court is on the ground that (i) The order has been passed in violation of the principles of natural justice; (ii) There was an inherent lack of jurisdiction on the part of the Deputy Commissioner to pass a revised order; (iii) The order is contrary to binding orders passed by the Commissioner (Appeals) on 28 September 2010 and 3 November 2010; and (iv) The order is an attempt to over reach an interim order passed by this Court initially on 6 December 2010 and continued thereafter in Wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that which are installed and the number of packing machines therefrom which he intends to operate for the production of notified goods. Sub-rule (6) of Rule 6 stipulates that in case the manufacturer wishes to make any subsequent changes with respect to any of the parameters declared by him and approved by the Deputy Commissioner or the Assistant Commissioner such as inter alia changes relating to the addition or removal of packing machines in the factory or in the number of machines to be used or commencing manufacture of goods of a new retail sale price or discontinuation of the manufacturing of goods of an existing retail sale price, he shall file a fresh declaration in advance to the Deputy Commissioner who shall approve such fresh decl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the monthly duty liability of the Petitioner at Rs. 77 lacs. In terms of Rule 6 the Petitioner by a letter dated 18 December 2009 submitted Form-1 to the Assistant Commissioner. By that letter the Petitioner requested the Deputy Commissioner inter alia to fix the duty liability in respect of the third machine. The Commissioner passed an order on 18 December 2009 by which he assessed the annual production capacity of the Petitioner in respect of all the three machines as well as the monthly duty liability of Rs. 95 lacs. 6. The grievance of the Petitioner arises out of the fact that the Commissioner passed a revised order on 30 November 2010 purporting to revise the production capacity and the monthly duty liability. The monthly duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty was revised to Rs. 380 lacs and the Petitioner was requested to pay the duty liability before commencing commercial production. 8. The order passed by the Deputy Commissioner on 4 January 2011 has been questioned on the ground that the Deputy Commissioner had an inherent lack of jurisdiction to pass an order revising even the production capacity of the existing three machines and the determination of duty made in respect of those three machines by the previous order dated 18 December 2009. It has been submitted that the order was also passed in violation of the principles of natural justice and contrary to the interim protection which was granted by this Court in the interim order of the Division Bench in the first petition. Finall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt to indicate that the Deputy Commissioner had any fresh material before him before he proceeded to pass the order dated 30 November 2010 and in any event the revised order does not contain a reference to any fresh or new material. Therefore, even if the Deputy Commissioner were to have jurisdiction to issue a revised order, something which has been disputed by the Petitioner, he proceeded to do so plainly in breach of the principles of natural justice and without indicating any valid reasons or justification. The Petitioner had moved this Court in the first petition seeking some protection so as to enable the Petitioner to file an appeal against the order. An interim protection was granted by the Court by its order dated 6 December 2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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