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Harsh Polyfabric Pvt. Ltd. & Another Versus Commissioner of Central Excise, Kolkata -II Commissionerate & Others

2016 (5) TMI 566 - CALCUTTA HIGH COURT

Waiver of pre-deposit - Classification - Whether the product manufactured and sold by the petitioner company was liable to be regarded as a textile or merely as a plastic product - Principle of natural justice - Held that:- It appears from the order impugned that the petitioners may have been handicapped in their consultant not being able to present the arguments before the commissioner. It must be appreciated that for whatever written pages are worth, there can scarcely be a substitute for oral .....

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ard afresh, the deposit to be made pursuant to this order will stand forfeited. In the event the commissioner passes a different order and accepts the petitioner company’s claim for the product to be regarded under Chapter 56 of the Schedule, the deposit will be refunded without interest. - Petition disposed of - WP No. 378 of 2016 - Dated:- 4-5-2016 - Sanjib Banerjee, J. For the Petitioner : Mr. J. P. Khaitan, Sr. Adv. Mr. Dipak Dey, Adv. Ms. Noelle Banerjee, Adv. Ms. Rimpa Rajpal, Adv. For the .....

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the First Schedule to the Central Excise Tariff Act, 1985. The petitioners sought to avail of a total exemption from duty under such provision. The concerned commissioner has considered the matter in great length in what otherwise appears to be an erudite order. The commissioner has referred to the basis of classification, the relevant tests and the like. However, there are two aspects to the order that the petitioners have emphasised on: that the petitioners did not have the services of their .....

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er has relied on a report obtained by the adjudicating authority in connection with the product of another party by the name of Pratap Synthetics Limited. It does not appear that a copy of the report relating to Pratap Synthetics Limited was made over to the petitioners or that the petitioners were put on notice that such report would be used, effectively, against the petitioners. The entirety of the report is not quoted in the impugned order and only the part perceived to be relevant by the com .....

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company, it would be well nigh impossible to make the pre-deposit and prefer an appeal. In short, it is contended that the statutory pre-condition for filing the appeal would operate so harshly against the petitioners in this case that the remedy may be regarded as illusory. The petitioners also submit that they are aware that in questioning the order in this extraordinary jurisdiction, the scope of the challenge is circumscribed by the ambit of this jurisdiction, which cannot be regarded as ak .....

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the order impugned and the recording therein that the representatives of the petitioning assessee were present at the hearing and merely relied on the written reply to the show-cause notices furnished earlier. The department also claims that the commissioner came to an independent conclusion, without the assistance of the report pertaining to Pratap Synthetics Limited, that the goods would be covered by Chapter 39 and not by Chapter 56. In the limited exercise of superintendence in this extraord .....

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