Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1996 (1) TMI 134

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ng the Order dated 27th March, 1987 passed ex parte by the Central Excise Authorities denying the benefit of Exemption Notification No. 36/87, dated 1-3-1987. 2.A Writ Petition was filed on 25-6-1987 and pending the Writ Petition, a Show Cause Notice (Exhibit `L' to the petition), came to be issued by the then Assistant Collector of Central Excise, Division - Chandrapur. The said Writ Petition w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rate of Rs. 175/- per Ton on the terms and conditions stipulated therein. It appears that on 14th March 1987, the Petitioners gave notice to Respondent No. 2 intimating that the despatches from second unit will commence from 19-3-1987. In the circumstances, claiming to be eligible for exemption, the Petitioners claimed the benefit of Exemption Notification No. 36/87, dated 1-3-1987. 5.By an ex p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , classification List No. 8 was filed claiming benefit of the said Notification. However on 13-9-1989, during the pendency of the said Writ Petition, a show cause notice was issued which was replied to by the Petitioners by their letter dated 14-10-1989. Chamber Summons taken out challenging the said show cause notice on diverse grounds which Chamber Summons was allowed and the Writ Petition was c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... that the Writ Petition also impugns the show cause notice dated 13-9-1989, it would be proper that the said ex parte decision passed in violation of the principles of natural justice is set aside and the matter be remanded back to the Central Excise Authorities for hearing on merits and after affording an opportunity to the petitioners. 11.In the circumstances, we pass the following orders : ( .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates