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TMI Blog1993 (11) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... rent brands. They have factories at various places in India. These writ petitions are with reference to the factory at Bangalore. The controversy surrounding the interpretation of Section 4 of the Central Excises and Salt Act, 1944 (hereinafter called "the Act") with reference to post-manufacturing expenses has been set at rest by the Supreme Court of India in the case of Union of India v. Bombay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al amount of differential duty pertaining to the various units, was worked out and in so far as the Bangalore Unit was concerned the duty was determined as Rs. 3,32,70,390.75. By an order dated 15-7-1986 the second respondent made a demand for the said amount of differential duty and the petitioner complied with the demand and paid the amount. No appeal was filed against the order of the Director ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of pre-deposit duty. It is the case of the petitioners that they came to understand that the first respondent was not satisfied about the maintainability of the appeal and apprehending recovery proceedings, W.P. No. 9766 of 1987 was filed on 6-10-1987 challenging the demand dated 29-9-1987 for the additional amount. The writ petition was admitted on 8-10-1987 and an interim stay was granted. Subse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of hearing had been given to the petitioner-Company cannot be prejudged. But demand for additional excise duty amounting to Rs. 8,29,10,883.25 without giving notice to the petitioner-Company to show cause why the said amount be not held to be payable by it, is contrary to the principles of natural justice and the scheme of the Act and cannot be sustained in law." 4. Following the said judgmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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