1991 (5) TMI 64

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..... d 192 of the Central Excise Rules authorising them to obtain without payment of the whole or part of the duty leviable on Toluene, Benzene, Toluol and Xylene to be used by it in the manufacture of Rubber Solutions and Thinner during the five years ending on 31st December 1991. This licence was suspended by the order of the Superintendent, Central Excise, Range II, Agra, vide his order dated 12th F .....

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..... ainly on the ground that it has been arrived at without observing the principles of natural justice. It is submitted that before passing this order no opportunity whatsoever was afforded to the petitioner to show cause against the proposed action. 3. A reading of the order no doubt shows that it is merely consequential to the action of the Assistant Collector, Central Excise, Agra, withdrawing h .....

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..... e but the rule also does not exclude such a procedure. It is well settled that in such a situation principles of natural justice have to be imported to make the rule reasonable. We accordingly do so and hold that it was necessary for the Superintendent or other Central Excise Authorities, as the case may be, to have given an opportunity to the petitioner to show cause before taking such action or .....

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