9911796707
TMI Blog1985 (3) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... rom excise duty in the use of indigenous cotton seed oil in the manufacture of vegetable products under Notification Nos. 121/72 dated 1-4-1972, 230/72 dated 15-12-1972 and 23/75 dated 4-3-1975. 2. The appellants submitted claim for rebate of duty on use of cotton seed oil in the manufacture of vegetable products and this was admitted by the Departments. Subsequently, it was found that the system of calculating the percentage of cotton seed oil in the total vegetable products cleared during the period and the quantity of the total vegetable products cleared was not correct and as such all the rebate claims submitted by the appellants since 1-4-1972 were re-examined and the amount of rebate so found to be paid in excess was adjusted f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30/72 dated 15-12-1972 and 23/75 dated 1-3-1975. Without issue of any Show Cause Notice or without giving any opportunity to the appellants, the Jurisdictional Superintendent of Central Excise, vide his letter No. C.E.-20/AR. III/4/74/52 dated 7-1-1975, returned the outstanding rebate claims of the appellants informing that all batches of Vanaspati whether or not containing cotton seed oil, should be included for computing the total quantity of Vanaspati cleared for the whole period and to re-submit the claims after calculating the percentage of cotton seed oil accordingly. According to the learned Counsel, this decision of rejecting the claim of the appellants was taken without issue of any show cause notice to the appellants and that inst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ving an opportunity to the appellants at their back. This order of the Superintendent is the basic order which was confirmed by the Appellate Collector though the Assistant Collector of Central Excise later on, on the request of the appellants, passed an appealable order but the Assistant Collector of Central Excise also did not issue any show cause notice to the appellants giving them an opportunity to explain their case. Giving a hearing in the case which has already been decided without issue of any show cause notice is not sufficient to condone the illegality which has already resulted. Though before the Appellate Collector, the party raised this plea of the violation of the principles of natural justice but he also did not think it pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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