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of <h1>Supreme Court Upholds Natural Justice in Duty Exemption Case</h1> <h3>Commissioner Versus Kerala State Bamboo Corporation Ltd.</h3> The Supreme Court dismissed the appeal in a case concerning duty exemption on inputs used in manufacturing Resin Bonded Bamboo Mats. The Court upheld the ... - Issues Involved:1. Interpretation of duty exemption notifications for inputs in manufacturing process.2. Validity of duty imposition exceeding specified limit without proper notice.3. Applicability of earlier tribunal decision on clearance limit for duty exemption.4. Referral of question to Larger Bench for reconsideration.Analysis:1. The case involved a dispute regarding the duty exemption on inputs used in manufacturing Resin Bonded Bamboo Mats. The notifications exempted the input from duty based on specified clearance limits. The issue arose when the authorities imposed duty on the inputs despite the final product being exempted from duty by a subsequent notification.2. The Assistant Collector levied duty on the grounds that the clearances exceeded the specified limit during the relevant period, which was not the basis of the show cause notice. The Supreme Court emphasized that duty cannot be imposed on a basis not mentioned in the show cause notice, upholding the principle of natural justice and procedural fairness.3. The Collector (Appeals) set aside the duty following a previous tribunal decision in a similar case. The Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) refused to interfere citing the earlier decision. The Supreme Court acknowledged the referral of the question to a Larger Bench for reconsideration, leaving the matter open for further clarification.4. Ultimately, the Supreme Court dismissed the appeal, stating that since the duty was not levied on the grounds mentioned in the show cause notice, there was no need to delve into the applicability of the earlier tribunal decision. The Court decided not to interfere, leaving the question for the Larger Bench to decide in the future, maintaining the integrity of the legal process and ensuring proper adjudication of the matter.
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