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M/s DDN SFA Limited Versus Union of India

2016 (8) TMI 705 - BOMBAY HIGH COURT

Validity of settlement order - petitioner cleared the finished goods from the factory with cover of statutory invoice and without payment of duty - failed to maintain proper accounts of finished goods manufactured and cleared from its factory premises - petitioners have paid duty as demanded in the show cause notice i.e. more than amount which has been settled by the Settlement Commissioner. - Held that:- Settlement Commissioner had conducted enquiry on 02-12-2014 and, thereafter, granted te .....

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es the applicant to provide certified copies of any such report or part thereof. - Considering the above, the said letters appear to have been read while passing the impugned order without giving copies of the same to the petitioners and also without bringing it to the knowledge of petitioners. Such an order is certainly not in consonance with the cardinal principles of natural justice, also considering the fact that petitioners have paid duty as demanded, we are inclined to exercise our di .....

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cate for the Respondents. JUDGMENT: 1. Rule. Rule made returnable forthwith and heard finally with consent of learned advocates for the parties. 2. The petitioners assail order dated 16-02-2015 passed by respondent No. 2 thereby negativing application filed by petitioners. The Settlement Commissioner passed order invoking its power under section 32-F(5) of the Central Excise Act, 1944 (for short "Excise Act"). 3. Show cause notice came to be issued to the petitioners alleging that the .....

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section 32-E of the Excise Act. Pursuant thereto, impugned order is passed. 4. Mr. Kolte, learned counsel for petitioners submits that hearing was conducted on 02-12-2014 and further 10 (ten) days time was given to the parties to make the submissions. Subsequent to the hearing being conducted, respondents filed additional documents with its letters dated 08-12-2014, 13-12-2014, 27-01-2015 and 05-02-2015 and made submissions thereafter also. The petitioners were not put notice about said letters .....

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natural justice. The learned counsel for the petitioner relies on the decision of Division Bench of this court in the case of Dream Yachts Pvt. Ltd. And ors. Vs. Union of India and others reported in 2015-TIOL-1175-HC-MUM-CUS. 5. Mr. Ladda, learned Assistant Solicitor General for the respondents - authorities submits that the petitioners have candidly removed the goods from the factory, they were liable to pay duty. After submissions of subsequent documents, in fact, the amount of duty was reduc .....

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