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TMI Blog1987 (9) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... t of duty paid on inputs, as specified in the orders, was wrongly taken by the petitioners, the credit so taken was being disallowed. By these orders, the petitioners were directed to adjust the credit account immediately, as directed in these orders. Aggrieved by those orders, the petitioners have filed these petitions. 3. A number of points were urged in the petitions but having heard learned counsel for the parties, we have come to the conclusion that the petitions deserve to be allowed on the short ground that before taking action under Rule 57-I of the Rules, the Superintendent, Central-Excise, has not given any opportunity to the petitioners to show cause why action as contemplated by the said rule be not taken. The relevant provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fer to the following observations of the Supreme Court in Olga Tellis & Others v. Bombay Municipal Corporation & Others (AIR 1986 S.C. 180): "There are situations, which demand the exclusion of the rules of natural justice by reason of diverse factors like time, place, the apprehended danger and so on. The ordinary rule, which regulates all procedure is that persons, who are likely to be affected by the proposed action, must be afforded an opportunity of being heard as to why that action should not be taken. The hearing may be given in dividually or collectively, depending upon the facts of each situation. A departure from this fundamental rule of natural justice may be presumed to have been intended by the Legislature only in circumstance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h, after giving reasonable op-. portunity to the petitioners to show cause why action under Rule 57-I as contemplated by the proper officer, be not taken. It is needless to point out that if any cause is shown by the petitioners, the proper officer shall take that into consideration and after applying his minds, pass speaking orders as the circumstances of a particular case may require. In view of the fact that we are allowing these petitions on the short ground that the impugned orders are contrary to the principles of natural justice, we refrain from expressing any opinion on the questions as to whether cash recovery from the petitioners in case of any adverse decision against them under Rule.57A, as contemplated by Rule 57-I can only be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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