1987 (6) TMI 218

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....ri N.K. Pattekar, J.D.R., for the Respondent. [Order per : K. Gopal Hegde, Member (J)]. - The prayer in this application is for dispensation with the pre-deposit of Rs. 4,00,551.50 ps. the duty demanded and Rs. 1,00,000/- the penalty imposed on the applicants. Appearing for the applicants Shri Hidayuttallah firstly urged that the show cause notice in this case was issued by the Assistant Col....

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.... and in support of his contention he relied on the decision of the South Regional Bench reported in 1987 (27) E.L.T. 487 = 1987 (9) E.T.R. 256 in the case of Mysore Prefabs and Prefabs India v. Collector of Central Excise, Bangalore. Shri Hidayuttallah further canvassed that there had been a denial of principles of natural justice inasmuch as the request of the applicants for cross-examination of ....

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....hri Pattekar appearing for the Collector while admitting that the Assistant Collector had no jurisdiction or power to issue show cause notice in question contended that this issue had not been taken before the Collector and if it had been taken, the Collector would have given reasons. 3. We have considered the submissions made on both the sides. We are unable to agree with the contention of Shr....

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....ent we are not bound by it. Having regard to the limited scope and power conferred on the Regional Special Benches we are not inclined to grant the relief sought by Shri Hidayuttallah as to the setting aside of the impugned order. 4. Undisputedly, from 28-12-1985 the power to issue show cause notices in respect Of recoveries falling under the proviso to Section 11 A vests with the Collector and....