TMI Blog2005 (7) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... r T. Anjaneyulu Heard both sides. 2. The appellants are engaged in the manufacture of Magnets falling under Chapter 85 of the Central Excise Tariff Act, 1985. They have factories at Borivali, Mumbai and Dabhel at Daman. In Borivali they manufacture cast alloy magnets and permanent magnets and some of the cast alloy magnets manufactured at Borivali unit are cleared to Daman unit on payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of suppression of facts, fraud or misstatement cannot be upheld, this Tribunal allowed the application and fixed for hearing on7.12.2004 which stands adjourned today. 5. In this case the Show Cause Notice dated 9.5.2000 proposed to demand duty for the period from April 1998 to March1999. The case of the department is that Daman unit should pay duty on waste/scrap on the value at which it rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of natural justice. Unless the assessee is put to such notice, he has no opportunity to meet the case against him. This is all the more so when a larger period of limitation can be invoked on a variety of grounds. Which ground is alleged against the assessee must be made known to him, and there is no scope for assuming that the ground is implicit in the issuance of the Show Cause Notice. (See Col ..... X X X X Extracts X X X X X X X X Extracts X X X X
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