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1997 (2) TMI 98 - SUPREME COURTWhether there was no proper notice and opportunity to explain given to assessee? Whether the Appellate Tribunal was totally in error in discarding the Trade Notice No. 220/81 based on Tariff Advice No. 83/81, dated 24-8-1981 of the Central Board of Excise and Customs which was communicated to the appellants for information? Held that:-The show cause notice dated 20-11-1978 was issued for the period from March 1977 to September, 1978. But the order of the Assistant Collector given effect to by the proceedings of the Superintendent dated 4-5-1983 has levied the duty for a longer period, from March 1977 to February, 1982. The show cause notice served for a shorter period cannot be relied on for the purpose of levy for a much longer period. We should say that the appellant was not served with a proper notice before saddling the liability for a period beyond September, 1978. This is unfair and vitiates the proceedings. Whether the later tariff advice No. 6/85 adverted to all relevant aspects or deviated from 1981 tariff advice and if so, to what extent, are not detailedly stated in the order of the Tribunal. The Appellate Tribunal casually referred to a later tariff advice No. 6/85, without fully and effectively appreciating its contents, its scope and the impact of the earlier tariff advice No. 83/81. The above aspect is vital and fundamental to the basis of which the Appellate Collector granted relief to the appellant. We are of the view that the Appellate Tribunal has failed to consider the matter according to law and the order appealed against should be set aside and we hereby do so. Appeal allowed and restore the order of the Appellate Collector of Central Excise.
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