Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2010 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (10) TMI 423 - BOMBAY HIGH COURTDrawback duty - Fixation of brand rate - Rule 12A of the Central Excise Rules - Notification No. 166/81 dated 23-9-1981 - Principle of natural justice - Under the scheme of levy of excise, Tea was required to bear duty of excise first at the garden stage and then at the packing stage after it was blended and packed - the issue in Writ Petition No. 2611 of 1988 was in respect of the communications by which the applications of the Petitioners for fixation of brand rate were rejected - It is pertinent to note that except referring to the said Writ Petition in the subject column of the order, there is absolutely no reference to the issues arising in the said Writ Petition No. 992 of 1987 in the body of the impugned order except the operative part - In the case of Universal Generics Pvt. Ltd. v. Union of India (1993 -TMI - 43624 - HIGH COURT OF BOMBAY) - Held that: The underlying principle laid down in the said judgments is that in absence of any period of limitation, it is required that every Authority is to exercise the power within a reasonable period - Decided against the assessee.
|