TMI Blog2001 (9) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... erting Section 3-A wherein the manufactures of the products manufactured by a re-roller have to pay excise duty on the annual capacity of production with effect from 1-9-97. The petitioner filed a declaration with the respondents on 1-9-97 declaring that the furnace used by the petitioner is of pusher type. Thereafter, the petitioner after technical opinion by chartered engineers filed another declaration on 14-11-97 to the effect that the petitioner is using only batch type furnace. The said application came to be rejected by the impugned order on the ground that the jurisdictional Assistant Commissioner of Central Excise who examined and verified the factory premises of the petitioner reported that the furnace installed in the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le to pay only lesser tax and by the impugned order, such a right to the petitioner has been taken away without giving any opportunity. Hence, the learned Counsel seeks for the quashing of the impugned order. 3. Heard the learned Counsel for the respondents. The learned Counsel for the respondents submitted that the petitioner earlier declared on 1-9-97 that it was using the furnace which is pusher type. However, within a period of two months, the petitioner by another letter dated 14-11-97 has further intimated that the furnace used by the petitioner is of batch type. On verification by the jurisdictional Assistant Commissioner, it was found that the furnace used by the petitioner is only pusher type and therefore it is only a verificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order, the law requires the respondents to serve the copy of the report of the jurisdictional Assistant Commissioner on the petitioner calling for explanation, and thereafter ought to have passed the impugned order. In the absence of such opportunity to the petitioner, the impugned order is liable to the set aside. Accordingly, the impugned order is set aside and the respondents are directed to furnish the copy of the report of the jurisdictional Assistant Commissioner submitted on the basis of the inspection carried on by him in the factory premises of the petitioner to the petitioner calling for explanation and thereafter consider the same and pass appropriate orders. In view of the order in the writ petition on the above gro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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