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TMI Blog2010 (10) TMI 715X X X X Extracts X X X X X X X X Extracts X X X X ..... issued by Delhi High Court in Writ petition No. 826/2010 by order dated 22-9-2010. 2. By the said order, the Hon'ble High Court of Delhi taking note of the order of the Bombay High Court dated 21-7-2010 in Excise Appeal No. 36/2010 and that of CAR Section 3, Air Transport series 'C' Part III issued on 1-6-2010 in Civil Aviation Requirements in relation to grant of permit to operate non-scheduled air transport services allowed the appellants to file application for modification of stay and expected the Tribunal to dispose the same within a week after hearing the matter. Accordingly, the appellants have filed the present application on 28-9-2010. 3. Drawing our attention to the notification relating to the exemption from payment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isclosed to the assessee at any point of time which does not prohibit such use of the aircraft. It was only after disposal of the stay application that the appellants could lay their hands on the said letter by their own efforts. In any case, according to the learned advocate for the appellants, plain reading of the notification also does not leave any scope to contend that the use of aircraft to non-scheduled passenger services is permissible with the exclusion of the use thereof for charter services. This aspect having been further made clear by above referred document and taking into consideration the decision of the Bombay High Court in Excise Appeal No. 36/2010 dated 21-7-2010, the appellants should be permitted to contest the proceedi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Commissioner of Customs, Mumbai whereas the investigation was carried out at Delhi. Reliance was placed in the decision of the Supreme Court in the matter of Commissioner of Central Excise, Nagpur v. Shree Baidyanath Ayurved Bhawan Ltd. reported in 2009 (237) E.L.T. 225 (S.C.) and in the decision of the Tribunal in the matter of NOIDA Medicare Centre Ltd. v. CC, New Delhi reported in 2007 (220) E.L.T. 230 (Tri-Del). 5. It cannot be disputed that the Bombay High Court by its order dated 21-7-2010 in Civil Appeal No. 36/10 had directed the Tribunal in a similar matter to hear the appeal without insisting for the pre-deposit. It was sought to be contended on behalf of the appellants that the said decision was given on the basis of CAR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essary that the fact should be revealed from the show cause notice so that it cannot be complained thereafter that the assessee had no opportunity to defend the case effectively. 7. As rightly pointed by the appellants, we fail to understand the reason for suppressing the letter dated 22-8-2008. Merely because the letter was addressed to the Commissioner of Customs, Mumbai, it cannot be a justification to contend that there was no obligation cast upon the department to reveal the said letter to the assessee as well as to the Tribunal. Apparently, the letter was written in relation to investigation into imports of 'aircraft' helicopter and pursuant to the inquiry made in that regard by the Commissioner (Airport) Mumbai. Even assuming t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter of Shree Baidyanath Ayurved Bhawan Ltd. case while contending that the provisions of one statute having different object, the purpose and scheme cannot be applied mechanically to the CARs availing under another statute while contending that the provisions of CAR cannot decide the issue in the matter. If one peruses the notification in question, it clearly refers to grant of approval of the competent authority in the Ministry of Civil Aviation to import the aircraft to be the precondition for availing the benefit under the said notification. Obviously, therefore the validity for grant of approval for import of aircraft by the competent authority in the Ministry of Civil Aviation would assume importance while deciding any case rega ..... X X X X Extracts X X X X X X X X Extracts X X X X
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