TMI Blog1999 (10) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... nts are engaged in the manufacture of textile fabrics and are covered by the compounded levy scheme under Notification No. 36/98-C.E., dated 10-12-1998 issued under Section 3A of the Central Excise Act, 1944. Under the aforesaid Scheme, the applicants are liable to pay Central Excise duty on their finished products on the basis of annual capacity of production. For the purpose of determination of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner, the applicants apprised him of the fact that the gallery did not play any role in the manufacturing process and hence, the inclusion of the length of the gallery in the measurements of the length of the chambers would lead to wrong results regarding the annual capacity of production. On the basis of measurements taken by the Assistant Commissioner, the Commissioner of Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order was passed without considering the submissions of the applicants and without hearing them. 2. I have heard learned Chartered Accountant, Shri Pradeep Jain for the applicants/appellants and the learned JDR, Shri Y.R. Kilania for the respondent/Revenue. I have also carefully considered the records of the case. Having regard to the impugned order and the grounds of appeal before me and hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that the appellants were not given an opportunity to explain their submissions regarding the measurements to be taken into account for the determination of the correct annual capacity of production. Therefore, the Chartered Accountant submits, the impugned order is vitiated by violation of principles of natural justice and is, therefore, liable to be set aside. The learned Chartered Accountant a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
