TMI Blog2013 (2) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... rinciples of natural justice. - It cannot be said by any stretch of imagination that the appellant was prejudiced because the particular clause under which he was sought to be penalised was not indicated in the show cause notice. It is now well settled that violation of principles of natural justice simplicitor is not enough. One has to show the consequent prejudice suffered by him. It is not the case of Mr.Lahiri that if this clause had been indicated his client would have been in a better position to defend his case. Nor is it his case that his client was misled or could not know or did not know the charge he had to meet. - Decided against assessee. - GA No.1131 of 2006, CEXA No.7 of 2006 - - - Dated:- 14-1-2013 - Girish Chandra Gu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty in respect of the excisable goods in question. Mr.Lahiri, learned senior advocate, appearing in support of the appeal has taken two points: (a) The appellant had really purchased Benzene and Toluene but the department has wrongfully disallowed the Modvat Credit. He has drawn our attention to page 97, which is a copy of the notification (Not.5/94) by which various articles, indicated therein, attract the benefit of Modvat Credit. From page 102 of the paper book, it appears that Benzene and Toluene attract such benefit. Mr.Lahiri contended that the appellant had in fact purchased Benzene and Toluene and, therefore, the benefit of Modvat Credit was attracted. The appellant did not do anything wrong in taking the benefit there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as regards eligibility of the appellant to claim Modvat Credit is without any merit for the simple reason that the appellant itself has declared the goods, in respect of whereof the Modvat Credit was availed, as special boiling point spirits belonging to Central Excise Classification Nos.2710.11 and 2710.13. It would also appear that the appellant himself in his declaration appearing at page 94 of the paper book did not disclose that it had purchased either Benzene or Toluene. It has described its goods in the manner indicated above and further identified them by referring to the classification numbers as indicated above. The notification no.5/94 referred to above excludes classification nos.2710.11 and 2710.13 from the benefit. It is tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to us, insisting upon an empty formality. The facts and circumstances of the case in C.A.No.7275 of 2003 forming part of the aforesaid judgment in the case of Amrit Foods have not been discussed. We are satisfied that there has been in the case before us no violation of the principles of natural justice. It cannot be said by any stretch of imagination that the appellant was prejudiced because the particular clause under which he was sought to be penalised was not indicated in the show cause notice. It is now well settled that violation of principles of natural justice simplicitor is not enough. One has to show the consequent prejudice suffered by him. It is not the case of Mr.Lahiri that if this clause had been indicated his client would ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
