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1979 (7) TMI 100

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..... t he did not know whether Central Excise license was required for operation the industry for manufacturing the bare copper wire. The Inspector, Central Excise, Ajmer by his two letters dated 1-11-1966 asked the petitioner's firm to apply for the license and explain the reasons for delay in applying for the license. It is alleged by the petitioner that on 1-10-1966 it submitted 4 reply and furnished the required information by its letter dated 3-10-1966. The petitioner also applied on 2-11-1966 for issuing of the license. The Superintendent Central Excise, Ajmer issued the license to the petitioner's firm with retrospective effect on 8-11-1966. The Assistant Collector, Central Excise on the request of the petitioner's firm compounded the cas .....

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..... with a prayer that a personal hearing may be granted to the petitioner. The Under Secretary to the Government of India by his letter dated 30-8-1967 informed the petitioner that the Government of India did not consider it necessary to grant a personal hearing at the revision stage and in case it wanted to make any further submissions the same could be done by sending in writing within 15 days. The petitioner vide Annexure U dated 14-9-1967 sent further submissions in writing by registered post. The Central Government vide its letter dated 17-4-1969 Annexure V dismissed the revision application filed by the petitioner. The reason given in the Order was that since the wires were manufactured without a license and cleared without payment of d .....

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..... sent case the petitioner had filed a revision before the Central Government and the same was considered on merits and as such no prejudice has been caused to the petitioner as the revision has been heard by a higher authority and the case has been decided on merits by the Central Government. The next contention raised by the learned Counsel for the petitioner is that the Central Government, even while considering the revision filed by the petitioner, did not give any chance of personal hearing to the petitioner, even though the same was specifically asked by the petitioner. Reliance is placed on Travancore Rayons Ltd. v. The Union of India and Ors. - 1978 E.L.T. (J 378)=A.I.R. 1971 S.C. 862. In this case it has been observed that "though th .....

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..... e before us there were no complex and difficult questions requiring any technical problems to be cleared by personal hearing. The only contention raised by the petitioner was that he had been granted a license with retrospective effect, and so it was entitled to an exemption for the rebate under the Central Government notification in this regard. This in our opinion did not require any personal hearing to be given to the petitioner. The petitioner in these grounds of revision and also vide Annexure U dated 14-9-1967 by making further submissions in writing had clearly raised its contention and it was for the Central Government to consider whether the petitioner was entitled to be given any relief in duty under the Notification No. 164/65 da .....

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..... e petitioner was liable to prosecution for having contravened the above provisions of law for which the case was compounded by accepting a sum of Rs. 500/- under the provisions of Rule 200-A of the Central Excises Rules, 1954 and the petitioner hayving paid Rs.500/- further proceedings for prosecution were dropped. A license was also granted with retrospective effect, but it does not make the petitioner entitled to claim a relief in duty also under the notification dated 6-10-1965 when in fact he had manufactured the wires without a license and cleared the same without payment of duty. 7. In this view of the matter we don't see any error of jurisdiction or an error apparent on the fact of record committed by the Government of India in pas .....

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