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TMI Blog1997 (8) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... he confiscation of the goods as well as the release thereof and the amount which was recovered. The only ground urged by the appellant in these appeals are with respect to the demand of duty without issuing a Show Cause Notice. 2. The learned Advocate Shri R. Raghavan contended before us that under Section 11A before duty is confirmed a Show Cause Notice should be issued. In this connection, he drew our attention to the words of Section 11A and stated that the word "may" therein should be read as "shall". He also stated that the various decisions of the Hon'ble Supreme Court, it is clearly stated that before a demand should be confirmed it should be preceded by a show cause notice. In this connection, he also drew our attention to Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Saphai Saw Mills & Veneer Unit v. C.C.E. 3. The learned SDR for the department Shri Rama Rao stated that in terms of letter dated 19-6-1995, they have waived both the personal hearing as well as the show cause notice. He pointed out that in the decision relied upon by the learned Advocate, there was no waiver of the personal hearing. He further pointed out that in that case, there is no duty demand. Therefore, he distinguished the above said decision from the facts of this case. He further pointed out that the word "may" used in Section 11A of the Act is very important. He stated that this word "may" is used in order to cover such cases wherein the assessees may waive the show cause notice or the personal hearing. Therefore, it wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... py enclosed). Please note that the amount is being debited under protest and we reserve our rights for any appeals in our follow-up action. Inasmuch as we have paid the amount of Rs. 6,30,801/- in our RG-23A P II Serial No. 268, dated 19-6-1995 under protest, we request that the usual departmental procedures such as issue of show cause notice and personal hearing thereon may be waived. We request your goodself to decide the case and pass an Appealable Order in original within the stipulated time." A similar letter is given by M/s. Salem Pipes (Pvt.) Ltd., Salem and therefore we are not reproducing the same. A perusal of this letter merely goes to show that the appellants have deposited the duty under protest. They have also mentioned in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s also. The assessee or the person concerned can only state that the notice may be oral and his representation may be oral. There is nothing in the impugned order to show that any such notice was given orally to the appellant in this case. However, this is not very material as far as the confiscation is concerned, in view of the fact that the appellants are not challenging the confiscation part of the order passed by the adjudicating authority. But as far as the duty demand is concerned, we are of the view that in view of the provisions of Section 11A a show cause notice is mandatory and these are the principles laid down by the Tribunal in the above cited decision reported in 1997 (20) RLT 64 wherein at Para 6 the Tribunal has held as fol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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