2016 (3) TMI 388

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r. Rajinish Pathiyil, SCGSC ORDER Challenging the impugned order dated 27.06.2002 passed by the respondent imposing duty, the petitioner company have come forward with this writ petition. 2. The case of the petitioner in brief is as follows:- The petitioner company is a 100% Export Oriented Unit (EOU). The petitioner unit is controlled by the Customs and Central Excise Department. The ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... feasible and therefore, the petitioner effected fresh supply of goods as replacement. The rejected materials were disposed in the presence of the authorities on payment of appropriate excise duty. While so, the respondent issued a demand notice dated 12.02.2000 for Rs. 14,01,148/- alleging that the petitioner replaced the telephone cords instead of rectifying the defective materials and re-export....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or re-export. But, after import, it was found that those rejected goods were beyond repair. In those circumstances, according to the petitioner, with the concurrence of the customs authorities those rejected goods were disposed of as is where is condition on payment of appropriate excise duty. But, a notice came to be issued by the customs authorities pointing out Notification No.158/95 that the p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd the counter affidavit does not say anything with regard to the personal hearing afforded to the petitioner in respect of the consignment of export in question. On the other hand, the learned standing counsel for the respondent would fairly submit that no opportunity of personal hearing was afforded to the petitioner and that the impugned order came to be passed by the respondent only on the bas....