TMI Blog2010 (3) TMI 720X X X X Extracts X X X X X X X X Extracts X X X X ..... contrary to Rule 8 - The principles of natural justice is not followed in this case by the respondent by depriving a hearing - Appeal is allowed - 70/2008 - - - Dated:- 5-3-2010 - Shri J. Khosla, Presiding Officer REPRESENTED BY : M/s. Joy Legal, Advocates, for the Appellant. Shri Javed Ansari, Ld. Counsel and M/s. L.S. Shetty Associates, Advocates, for the Respondent. [Order]. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el is that the imposition of cess amounts to double taxation as he has already paid the central excise duty. The last submission he made is that this case is same as that of the case of TCA No. 69/2004. This being a covered case, the appeal is to be allowed and the Demand Notice is to be set aside. 3. Shri Javed Ansari, ld. Counsel for the respondent refuted the contention of the appellants. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, the appellant, being a processor is a manufacturer and as such liable to pay the cess. It is further urged that there is no double taxation. Further, he has argued that in TCA No. 69/2004 no show cause notice was given and the judgment was passed on this score but the instant case is distinguishable and, therefore, the judgment of that case will not be applicable and it cannot be called a cov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hy time was not granted when extension was sought. The principles of natural justice is not followed in this case by the respondent by depriving a hearing. Other points need no discussion as the vital point on which the case rests is well discussed. 6. In view of the above discussion, I hold that the Demand Notice is not sustainable under law as it de hors Rule 8 and as such I quash and set asid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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