https://www.taxtmi.com/caselaws?id=115475 A rejection of a request for the compounded levy scheme communicated by letter, without a hearing or a speaking order, was treated as procedurally inadequate for effective appellate scrutiny. The matter was therefore remitted to the Commissioner to hear the assessee and pass a reasoned order, leaving substantive entitlement open for fresh consideration. The Tribunal also observed prima facie that mere registration, without effective installation of plant and machinery, may not by itself establish eligibility as an existing independent textile processor under the notification. en-us Thu, 09 Jun 2005 00:00:00 +0530 Tue, 29 May 2012 18:29:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115475 A rejection of a request for the compounded levy scheme communicated by letter, without a hearing or a speaking order, was treated as procedurally inadequate for effective appellate scrutiny. The matter was therefore remitted to the Commissioner to hear the assessee and pass a reasoned order, leaving substantive entitlement open for fresh consideration. The Tribunal also observed prima facie that mere registration, without effective installation of plant and machinery, may not by itself establish eligibility as an existing independent textile processor under the notification. Case-Laws Central Excise Thu, 09 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115475