TMI Blog2001 (7) TMI 1239X X X X Extracts X X X X X X X X Extracts X X X X ..... By this petition preferred under Articles 226 and 227 of the Constitution of India the petitioner has called in question the order dated 13-5-1991 contained in Annexure P/6 passed by the Asstt. Collector, Central Excise, Bhopal, whereby he has held as under :- In other words reasonable opportunity have already been granted and principles of natural justice have already been duly discharge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by Hon ble CEGAT. Hence in the interest of expeditious disposal of the cases. I proceed to decide the cases on the basis of reply submitted by the party and other available evidences on record and pass this common order. Party s main contention in reply to notices is that CEGAT have not passed any order or granted stay in appeal filed by the Collector, C. Ex., Indore against Order-in-Appeal, dt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) Order-in-Appeal, dt. 2-11-1989 the party s grounds and arguments for not paying the duty or for having not paid the duty does not stand the test of law and they are now required to pay the duties as demanded under the aforesaid Show Cause Notices. In view of above there is no necessity to discuss the merit of the case any further and hence, I pass an order as under : ORDER I confirm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssistant Commissioner, Central Excise, (chhindwara) to adjudicate the matter afresh. It will be open to the petitioner to contend before the adjudicating authority that the Circular dated 25-9-1991 is retrospective and, therefore, the petitioner is entitled to the benefit of the said circular. The adjudicating authority shall hear the assessee on this issue and such other issues as may be canvasse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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