9911796707
TMI Blog2004 (7) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... became a Sick Industrial Company and the matter has been referred to the Board for Industrial and Financial Reconstruction, hereinafter referred to as BIFR. While the matter stood thus, on 13-7-2001, an ex parte order was passed by the second respondent under Rule 8(4)(ii) of the Central Excise Rules. Under the said order it was indicated that the petitioner had defaulted thrice in discharging the duty liability. It was also indicated that facility of payment of Excise duty in instalments stood forfeited for a period of two months from the date of communication of the said order and the petitioner was directed to pay Excise duty for each consignment by debiting the duty amount in his Account Credit (PLA). It was further indicated. And in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the petitioner. In the said counter affidavit it has been indicated that the Rules do not laid down any procedure for invoking Rule 8(4) of Central Excise Rules and the principles of natural justice are not required to be followed in the absence of any specific provisions. 4.The provisions contained in Rule 8 of the Central Excise Rules, 2002 are similar to Rule 49(1) read with Rule 173G of the Central Excise Rules, 1944. While considering the latter provisions, a Division Bench of Punjab Haryana High Court in the decision reported in 2001 (134) E.L.T. 14 (Krishna Engineering Works Ltd. v. Union of India) held as follows :- The argument of Shri Gumber that the"18. object sought to be achieved by amending the Rules will be defeated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6.The ratio of the aforesaid decisions, which were applied by the Punjab and Haryana High Court, are clearly applicable to the present case. Even though under the Central Excise Rules there is no specific provision regarding the procedures to be followed, it cannot be said that the Rules necessarily exclude the applicability of the principles of natural justice. Law is now well settled that in the absence of any provision excluding the applicability of principles of natural justice either expressly or by necessary implication, the rules of natural justice have to be read into the provisions. I am in respectful agreement with the ratio of the decision of the Punjab and Haryana High Court which while considering a similar provision has hel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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