TMI Blog1996 (5) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... ming the benefits of the Notification No. 175/86 on the ground that they were a small scale unit duly registered with proper authorities. 3. The Assistant Collector, however, passed his order on this classification list only in 1991 and the same was communicated to the appellants vide letter dated 12-4-1991. 4. On receipt of this communication, they found that they had been denied the benefits of small scale industry Notification and the classification list had been amended approving it only for standard rate of duty. 5. This letter of the department did not indicate any reasons for disallowing the benefit claimed by them and amending the classification list as proposed by them i.e. for denying the exemption. Hence, they addressed a l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntention that there has been violation of principles of Natural justice inasmuch as neither a show cause notice was issued nor a hearing was granted before amending the classification list and in this connection, he would like to draw attention to the order of the Tribunal in the case of Foods, Fats and Fertilizers Ltd. reported in 1987 (30) E.L.T. 538 (Tri.). 12. It may be noticed that the show cause notice had been issued more than 3 years of their submission of the classification list and clearance of the goods pending approval thereof. The notice was, therefore, time barred and the Department had no justification for invoking the extended period of limitation since they had furnished all the required information at the time of filing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons. We observe that there is lot of force in the argument of the learned Counsel that the appellants had duly filed classification list claiming benefit of the exemption Notification No. 175/86 as early as September 1989 and SSI registration certificate had been sub- mitted to the Superintendent even before filing the classification list. Thus they had cleared the goods only after filing the classification list pending approval of the Assistant Collector. In the circumstances, prima facie, it appears that they had supplied the required information to the Department and, therefore, it was open to the Department to make such enquiries or conduct such verification as may be required for the purpose of approving the classification list and if ..... X X X X Extracts X X X X X X X X Extracts X X X X
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