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2008 (12) TMI 217

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..... gned order, the facility of monthly payment of excise duty by M/s. Hiren Aluminium Limited (Unit-II), petitioners herein, as provided under Rule 8(1) of the Central Excise Rules, 2002, was ordered to be withdrawn and the petitioners were required to pay excise duty for each consignment at the time of removal of goods with effect from 1st December, 2008 to 31st May, 2009. It is also ordered that pa .....

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..... oners is that hearing was given to them by the Chief Commissioner of Central Excise, Vadodara, but the impugned order is passed by the Member (Central Excise), Govt. of India. It is submitted that even though the proposal made by the Chief Commissioner of Central Excise, Vadodara, was for withholding CENVAT credit for three months, ultimately the authority has passed the order withholding the same .....

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..... by the Chief Commissioner, learned counsel for the respondents submitted that without treating it as a precedent, as a exceptional case, the department has no objection if it is ordered that the petitioners should be heard by the Member (Central Excise), Govt. of India, New Delhi, in view of the peculiar facts and circumstances of this case. Learned counsel appearing for the petitioners states tha .....

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..... main present on the relevant day with the full record of the case. However, the petitioners may be informed well in advance the date on which they are required to attend the office. 5. The petition is accordingly disposed of subject to the aforesaid directions. It is clarified that this order is passed in view of the peculiar facts and circumstances of the case and it is not to be treated as a p .....

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