TaxTMI 
TaxTMI 
2010 (11) TMI 98
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....d 23.8.2010 passed by the Member, Central Board of Excise and Customs imposing restrictions as follows:- "i. The facility of monthly payment of excise duty by M/s Modulus Prefab Solutions, Sector 4, Old Kasauli Road, Parwanoo (H.P.), as provided under rule 8(1) of the Central Excise Rules, 2002 is ordered to be withdrawn and they are required to pay excise duty for each consignment at the time of removal of the goods with effect from 27.8.10 to 28.1.11. ii) Payment of excise duty by utilization of CENVAT Credit as provided under rule 3(4) of the CENVAT Credit Rules, 2004, is ordered to be stopped with effect from 27.8.10 to 28.2.11. During this period, they are required to pay excise duty without utilizing CENVAT Credit. However, they are....
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....al product proposing recovery of about Rs.70 lacs with interest and penalty. Simultaneously, the proposal was made by the Chief Commissioner, Central Excise proposing action as per impugned rules. The said proposal was duly considered by the Chief Commissioner who after giving opportunity of hearing to the petitioner made recommendation that action be taken as per impugned rules which led to the passing of the impugned order by the Member of the Board. 3. We have heard learned counsel for the parties. 4. As regards the validity of the impugned provisions, the matter has been considered by this Court on 5.10.2010 in CWP No. 16796 of 2010 (M/s Saviton Metplast (P) Ltd. v. Union of India and others), wherein it was held that legislature powe....
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....h other provision as may have nexus with the evasion of duty. 19. As per impugned procedure, hearing by Board is neither provided nor excluded and in such a situation, there is no reason to exclude applicability to requirement to give hearing. Hearing by Chief Commissioner has been provided before adverse recommendation is made. This does not mean that Board has to take decision without opportunity to the affected party affected by acceptance of recommendation. To make hearing effective, a copy of recommendation must be furnished to the affected party on the analogy of judgment in ECIL v. B. Karunakar, 1993 (4) SCC 727. Personal hearing is not a must. (MP Industries Limited v. Union of India, AIR 1966 SC 671). Thus, read, the procedure has....