9911796707
TMI Blog1987 (6) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... rt question that is involved in this writ petition is about the correctness of the endorsement issued by the Assistant Collector, Central Excise, Yeswanthpur, dated 16-12-1986, as per Annexure-A. The main grievance of the petitioner is against this endorsement by which the Assistant Collector has expressed that there is no need to hear the petitioner under the provisions of Rule 173-B of the Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 24-11-1986." 3. One other order which is challenged in the writ petition is the order dated 24-11-1986 (Annexure-A) passed by the Assistant Collector, respondent-2. The challenge made to this order is that the classification list filed by the petitioner, certain exemptions were claimed based on the Notification No. 175/86, dated 1-3-1986. It is necessary to state that 12 classification list ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner addressed a letter to the Assistant Collector, as per Annexure-B, seeking opportunity to explain its case and put forth the rounds for exemption and applicability of the several notifications. To this letter, the Assistant Collector, as already stated, issued an endorsement as per Annexure-C, that no notice/ hearing is contemplated under Rule 173-B before the classification lists are appr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act. 7. The approval of classification list is an Important stage in the proceedings for assessment before the duty payable under the Act is determined by the adjudicating authority. The Assistant Collector, in this case, seems to think that no hearing is necessary as contemplated under Rule 173-B. While putting this in writing as per Annexure-C, he has obviously ignored importance and scop ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
