TaxTMI 
TaxTMI 
1985 (3) TMI 257
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....Shri K.D. Tayal, S.D.R., for the Respondent. ORDER The facts, in a brief compass, in this Revision Petition to the Government of India, transferred to and heard by the Tribunal as an Appeal pursuant to Section 35P of the Central Excises & Salt Act, 1944 (the Act, for short) are - (a) the Appellant manufactures cotton yarn falling under Item No. 18A (1) of the First Schedule to the Act. The yarn....
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....78 to the aforesaid notice to show cause and, according to the Appellant, a personal hearing in the matter was fixed before the Assistant Collector on 22-8-1978; (e) nevertheless, on 16-8-1978, the Assistant Collector had informed the Appellant by a letter that the short levy covered by notice to show cause was already pointed out in the RT 12 Returns for cotton yarn in the month of May, 1978. Si....
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....subsequently did not result in the proper adjudication. The assessment under RT 12 Returns as well as the proceeding initiated by the notice to show cause, were, therefore, rendered illegal and could not have been confirmed by the Appellate Collector; (ii) the exemption for waste cotton yarn falling within Notification No. 95/61-CE dated 1-4-1961 had been specifically claimed in the Classificatio....
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....opportunity to be heard at the time of the RT 12 assessment and the failure to adjudicate on the notice to show cause subsequently issued; (b) the case is one that should call for remand as prayed for in the Application for Revision, for proper adjudication on the show cause notice; (c) even so, since the matter was heard at length by us, we would, instead of remanding the matter, dispose it of ....