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TMI Blog1994 (7) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... genous rice bran oil to the extent of Rs. 10/- per quintal subject to certain conditions. Petition also refers to Annexure-1 notification dated 15-10-1983 granting concession up to the extent of Rs. 30/- per quintal on certain conditions. The petitioners gave Annexure-1-A undertaking as required by Annexure-1 notification. The petitioners submitted return under Rule 173-C of the Central Excise Rules, 1944 on the basis of the tariff rate of 5%. The petitioners complain that the concession under Annexure-1 notification has been withdrawn by Annexure-2 dated 30-4-1984. The Assistant Collector, Central Excise issued Annexures-5, 7, 9, 11 and 12 show-cause notices. The petitioners, therefore, filed this writ petition seeking to quash Annexure-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the First Schedule prevailing for the year in question. Ann.1 notification was declared to remain in force up to 31-12-1984. Notification dated 30-4-1984 is a notification issued in supersession of Annexure-1 notification. By this notification also, Government exempted vegetable products made solely from indigenous rice bran oil of edible grade covered by Item 13 of the First Schedule of the Act from so much duty of excise leviable as is equivalent to the amount calculated at the rate of Rs. 30/- per quintal on the quantity of indigenous rice bran oil of edible grade used in the manufacture of the said vegetable product, subject to certain conditions. This notification also is declared to be in force till 31-12-1984. Learned counsel app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioners did not file an appeal. 4.The petitioners were served notices to show-cause why the amounts specified in the notices should not be recovered from them and why penalty should not be imposed on them under rule 173-Q. These are annexures 5, 7, 9, 11, and 12. Instead of submitting reply to the show-cause notices, they have filed this writ petition. 5.We do not think the facts and circumstances of the case justify any consideration of the grievance of the petitioners by this Court at this stage. The petitioners should have submitted reply to the show-cause notices and presented their case before the authority concerned. Though they have not filed reply we are inclined to grant them further opportunity to show-cause. 6.The writ p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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