TMI Blog2002 (3) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... oneously levied certain duties/charges and the amount was recoverable from the petitioners under Section 11A of the Central Excises and Salt Act, 1944. Although the demand show cause notices are of different dates, issue involved in these show cause notices is same and show cause notices are similarly worded. In these show cause notices the petitioners are asked as to why they should not be requir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Government took the view as is contained in letter dated 17th July, 1984 that 6 per cent concession in duty was available only in respect of unprocessed cotton fabrics and not the processed powerloom cloth when it is processed by the independent processor and for this reason the respondents, prima facie, found that the petitioners had paid less duty and the impugned show cause notices were issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise, New Delhi reported in 1997 (94) E.L.T. 289 wherein it has been held that the party to whom a show cause notice of this kind is issued must be made aware of the allegation against it. This is a requirement of natural justice. Unless the assessee is put to such notice, he has no opportunity to meet the case against him. This is all the more so when a larger period of limitation c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As per first proviso to the aforesaid Section, a show cause notice can be issued within five years from the relevant date only if the duty short-levied or short-paid etc. is by reason of fraud, collusion or any wilful mis-statement or suppression of facts, or contravention of any of the provisions of the Act or of the Rules made thereunder with intent to evade payment of duty. This proviso is in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification dated 15th July, 1977 while passing the assessment order. This cannot be the ground covered by the proviso. 5. Keeping in view the aforementioned pronouncement of the Apex Court, we are of the opinion that the impugned show cause notices cannot be sustained. These writ petitions are allowed. The show cause notices dated 15th July, 1977 whereby the penalty sought to be initiated against ..... X X X X Extracts X X X X X X X X Extracts X X X X
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