TMI Blog2008 (7) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... jan Narain, Advocates, for the Petitioner. None for the Respondent [Judgment per : Badar Durrez Ahmed, J. (Oral)]. - This matter was passed-over once. It has been taken up on second call. Nobody appears on behalf of the respondents. Consequently, this writ petition has been heard in the absence of the respondents as this court is left with no other alternative. The matter has been pending since 1981 and no further indulgence can be granted to any of the parties. 2. The petitioner has challenged the order dated 16-10-1980 passed by the, revisional authority (Government of India). The revision was preferred by the petitioner against the order dated 28-1-1978 passed by the Appellate Collector, which, in turn, arose out of the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er on the basis of the orders passed by the Superintendent. The petitioner sent a reply on 26-4-1973 explaining the circumstances under which the classification of the subject goods was validly done by them and indicating that the petitioner was not required to file a separate classification list and should be allowed to continue despatches of the subject goods to parties to whom the goods had already been sold. Thereafter, the Assistant Collector passed the order-in-original on 3-7-1973 denying the exemption claimed by the petitioner on merits. Pursuant to the Assistant Collector's order dated 3-7-1973, a demand notice dated 17-7-1973 for the sum of Rs. 5,42,420/- was sent to the petitioner. Thereafter, the petitioner preferred an appeal w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set aside. The learned counsel placed strong reliance on the decision of the Supreme Court in the case of Metal Forgings V. Union of India - 2002 (146) E.L.T. 241 (S.C.). In paragraph 10 of the said decision, the Supreme Court held as under :- "10. It is an admitted fact that a show cause notice as required in law has not been issued by the revenue. The first contention of the revenue in this regard is that since the necessary information required to be given in the show cause notice was made available to the appellants in the form of various letters and orders, issuance of such demand notice in a specified manner is not required in law. We do think that we cannot accede to this argument of the learned counsel for the revenue. Herein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s produced hereinbelow:- "10. Recovery of duties or charges short-levied, or erroneously refunded. - (1) When duties or charges have been short-levied through inadvertence, error, collusion or misconstruction on the part of an officer, or through misstatement as to the quantity, description or value of such goods on the part of the owner, or when any such duty or charges, after having been levied, has been owing to any such cause, erroneously refunded, the proper officer may, within three months from the date on which the duty or charge was paid or adjusted in the owner's account-current, if any, or from the date of making the refund, serve a notice on the person from whom such deficiency in duty or charges is or are recoverable requiri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ought to be recovered from the petitioner. 10. In these circumstances, we are of the view that the petitioner's writ petition is liable to succeed on this short ground. The show cause notice not having been issued in the prescribed manner, all proceedings pursuant thereto would also be invalid. It is apparent that the issuance of a show cause notice has been stipulated so as to give an opportunity to an assessee to give his reasons for not being liable to pay the alleged deficiency in duty which is sought to be recovered. It is all a part of natural justice whereby a person against whom an adverse order is to be passed is to be given a full and meaningful opportunity of meeting the case against him. The principles of natural justice hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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