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2022 (1) TMI 666 - HC - Service TaxExcisable goods or not - Superior Kerosene Oil - falls under Fourth schedule or not - seeking restoration of SVLDRS-1 declaration filed by the Petitioner - opportunity of personal hearing not provided - gross violation of principles of natural justice - HELD THAT:- The principles laid down in THOUGHT BLURB VERSUS UNION OF INDIA AND ORS. [2020 (10) TMI 1135 - BOMBAY HIGH COURT] are to be considered by the Respondents while deciding the Petitioner’s case, as to, whether Superior Kerosene Oil which was the subject matter of the said declaration under the SVLDRS scheme, falls under Fourth schedule or not and whether the said product is at all excisable or not. The Petitioner had also relied upon the communication dated 26/11/2019 from Shri Navraj Goyal, OSD (CX) clarifying that only the Petroleum Crude, high speed diesel, motor spirit, natural gas, aviation turbine fuel and tobacco and tobacco products are under Central Excise. Based on this communication, the learned counsel for the Petitioner vehemently contended that the Superior Kerosene Oil is not an excisable product and would not fall under Fourth Schedule to the Central Excise Act, 1944 - If the Respondents would have given an opportunity to the Petitioner to produce the said communication dated 26/11/2019 and to explain as to how the Superior Kerosene Oil is not an excisable goods and as to why the Superior Kerosene Oil would not fall under the Fourth schedule, then the scenario would have been different. Even issue of interpretation whether the Superior Kerosene Oil was an excisable product or not and whether the Superior Kerosene Oil falls under Fourth Schedule or not would have bearing on the aspect of eligibility of the Petitioner to file such declaration under the said Scheme or not and thus warrant personal hearing to the Petitioner before deciding the issue of eligibility - the order of rejection is in violation of principal of natural justice and thus, it deserves to be quashed and set aside.
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