1991 (2) TMI 279

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.... -  Aggrieved with the order-in-appeal passed by the Collector of Central Excise (Appeals) Bombay, M/s. Rellonge Dye-Chem have filed this appeal before the Tribunal. 2. The appellant, during the material time, was engaged in the manufacture of Synthetic Organic Dyestuffs and Synthetic Organic Derivatives falling under Item 14D of the Central Excise Tariff Schedule (the "CET" for short) and ....

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....ication list could not be made without issue of a show cause notice. On merits, he held that in terms of Explanation II to Notification No. 44/82, the value of clearances of goods other than Synthetic Organic Dyestuffs would also have to be taken into account for computing the aggregate value of clearances. On this basis, he found that the appellant had crossed the limit of Rs. 15 lakhs in the yea....

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....ssue of a show cause notice amounted to violation of the principles of natural justice and this irregularity could not have been mitigated by the fact that the order of the Assistant Collector was passed after hearing the appellant. That apart, in our opinion, the construction put by the lower authorities on Explanation II to Notification No. 44/82 is not correct. The said Explanation reads as fol....

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....d goods" and the expression "said goods", as may be seen from the opening paragraph of the notification, refers to Synthetic Organic Dyestuffs and Synthetic Organic Derivatives falling under Item 14D, CET. Therefore, the clearances of any other goods, in the present case Paints and Varnishes, would not be clearances of the "said goods" and the value of such clearances should not be taken into acco....