9911796707
TMI Blog1994 (10) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh raising overlapping issues and pertaining to different stage of the proceedings. Hence they are dealt with together. 3.Having regard to the stage of the proceedings before the authorities below, I consider it inappropriate to refer to the various claims on the merits of the main dispute itself. Suffice it to notice that the dispute centres round a conflicting claim as to whether the commodity in question is zinc dust or zinc powder for applying the proper rate of duty under the Central Excise Act. It appears that earlier a show cause notice has been issued for the period between 1-1-1992 and 30-6-1992 and this was the subject matter of W.P. No. 14509 of 1992. Though that writ petition was admitted, no interim order as such was granted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the duty in respect of the goods manufactured and cleared during the period between January, 1992 and November, 1992. Aggrieved against the said proceedings of the Asstt. Collector of Central Excise, Madurai I Division, W.P. No. 1785 of 1993 has been filed seeking for a writ of certiorari to quash the same. Apart from the contentions raised on the merits, the plea on behalf of the petitioner in this writ petition is that in the light of what has been stated supra, there could be no scope for the Assistant Collector to have passed a final order in the matter. 5.Consequent upon the passing of the orders dated 31-12-1992 by the Assistant Collector of Central Excise, Madurai I Division, the Superintendent of Central Excise, Thirumangalam Ran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... representations on behalf of the petitioner, as informed by the Assistant Collector in his communication dated 28-1-1993, on the petitioner writing to the Assistant Collector informing him that the consultant did not appear on 22-12-1992 and that no authorisation was ever given to such a consultant, the Assistant Collector himself by his reply dated 30-3-1993 informed the petitioner that the intimation made in the communication dated 28-1-1992 about the consultant appearing and making representation on behalf of the petitioner was by oversight. Finally, the learned Senior Counsel also contended that even as per the notice dated 8-12-1992 the petitioner had thirty days' time to file objections to the said show cause notice and though the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12-1992, the Asstt. Collector could not have passed final orders as he has done on 31-12-1992 even before the expiry of thirty days from the date of issue of the notice or its service on the petitioner. The other infirmity about the passing of such an order without even hearing the petitioner or his representative also stands fortified by the communication dt. 30-3-1993 of the Asstt. Collector. For all these reasons alone the impugned proceedings dt. 31-12-1992 passed by the Asstt. Collector of Central Excise, Madurai I Division is liable to be set aside on the ground of violation of principles of natural justice and denial of a fair and effective opportunity to the petitioner. In view of the above, without going into any of the other claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the claim. Those writ petitions have been filed challenging the proposals contained in the notice issued by the Assistant Collector proposing reclassification or proper classification of the commodity with a consequent demand for the differential duty in respect of the clearance of the commodities already effected for the relevant periods. Having regard to the fact that I am going to direct the Asstt. Collector to decide the matter on merits afresh even at the stage of show cause notice this Court is not obliged to allow the petitioner to by-pass an effective determination of the issue by the competent authority initially. 12.Consequently, while quashing the order dated 31-12-1992 of the Asstt. Collector of Central Excise, Madurai I Divis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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