TMI Blog1989 (8) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... e to excise duty. The assessment is made in accordance with Section 4 of the Central Excises and Salt Act, 1944 (hereinafter to be referred as 'the Act'). The petitioner felt practical difficulties in filing price lists for every consignment of goods cleared from the bonded warehouse maintained by the petitioner-company, within the precincts of its establishment. The prices of Glucose one of the Items manufactured by the petitioner fluctuated heavily. The petitioner filed an application on August 6, 1980 requesting the Collector of Central Excise to grant exemption from filing the price lists under Rule 173-C of the Rules. This application was allowed by the Collector vide order dated 11-8-1980. The petitioner was allowed "to declare the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld not be withdrawn. The petitioner-company was offered an opportunity to appear before the Collector in person on 4-1-1989 at 3.00 P.M. for personal hearing, if they so desired. 3. The petitioner-company through its counsel Shri A.C. Jain, Advocate, New Delhi, sent a communication pleading, amongst other things, that the factual contentions in the show cause notice were denied. However, the learned counsel was going out of station and had to return on 3-1-1989 and after that he would submit a suitable reply. He also submitted that he would make a request to the Department to disclose to him the basis of show cause notice along with the report, if any. It was urged that the petitioner-company had been given only ten days time for replying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use notices in Central Excise cases. 4. .................................................... 5. Instructions contained in the Board's letter referred to in para 1 above and para 11 of the Adjudication Manual and the form of show cause notice prescribed in Appendix 1, ibid should be treated as modified to the above extent." 5. Shri R.S. Chahar, learned counsel for the respondents has fairly conceded that the above quoted instructions had been issued by the Board and they were binding on the Collector. The Collector through his show cause notice (copy Annexure P-8) dated 20-12-1988 had granted only 10 days time to the petitioner to file the reply. Even on the explicit request of the petitioner's counsel the time was not extended. The Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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