TMI Blog2009 (8) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioners. It is a settled law that principle of natural justice has to be complied with and no order can be passed without affording proper opportunity to person concerned. - In the present matter it is an admitted fact that the benefit was given by the authority concerned on the basis of Circular issued by the Central Government – impugned order set aside - In the result, present writ petition is allowed - 333 and 377 (Tax) of 2000 - - - Dated:- 3-8-2009 - R.K. Agarwal and S.K. Gupta, JJ. S/Shri Navin Sinha, Sr. Advocate assisted by Anoop Trivedi and Haider Zaidi, Counsel., for the Petitioner. Shri Shambhu Chopra, Counsel, for the Respondent. [Judgment per: S.K. Gupta, J.]. - Writ Petition No. 333 (Tax) of 2000 has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not selling any part of its product in the Indian market. The petitioner's company has been allotted a declarent code by which it was exempted from payment of Central excise duty. For ready reference the paragraph 8 of the writ petition is reproduced hereinbelow: "8. That the petitioner company is a declarant unit availing the full exemption from Central Excise duty vide a circular no. 212/46/96 dated 20-5-1996 and also the petitioner company has been allotted a declarant code No. E-180103001 vide a letter of Superintendent of C.E. Department dated 12-9-1997. True copies of the said circular and dated 12-9-1997 are annexed herewith and marked as ANNEXURE-1 to this writ petition. To clarify the petitioner company is fully exempted from li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the petitioner company had been granted rebate after the due verification under the said policy/rules of the Central Government the Deputy Commissioner (CUS), I.C.D. Chakeri, Kanpur issued a letter to the petitioner company, requiring him to refund/deposit back the entire amount paid to the company under the relevant policy of Government of India or else recovery proceeding would be initiated under the provisions of the Customs Act, 1962. No sooner the petitioner received the said communication, it made a representation on 27-1-2000 to the respondent no.3 stating specifically therein that being a declarant unit the petitioner company cannot avail the Modvat facility, therefore the petitioner company is fully eligible to seek benefit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, we are of the considered opinion that the submission of the learned counsel for the respondents is totally misconceived and untenable . In the present matter, once the benefit was given to the petitioner on the basis of certain Circulars, the said benefit cannot be withdrawn without giving any opportunity to the petitioners. It is a settled law that even in the administrative matters where the order entails civil consequences and affects the right of the party, principle of natural justice has to be complied with and no order can be passed without affording proper opportunity to person concerned. In the present matter it is an admitted fact that the benefit was given by the authority concerned on the basis of Circular issued by the Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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