2021 (9) TMI 607

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....itioner: Mr.S.Murugappan For Respondents: Mr.A.P.Srinivas Senior Standing counsel ORDER The relief sought for in the present writ petition is for a declaration to declare the Condition No.2(b) of Notification 102/2007-Customs dated 14.09.2007 of the provisions of the Central Excise 1944, CENVAT Credit Rules 2004, Central Excise Rules 2002 and Customs Act 1962 as null and void so far as the Peti....

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....petitioner's claim, it appears that no notice of hearing was issued to the petitioner. Though the statute does not mandate an opportunity of personal hearing, as the impugned order rejecting the petitioner's claim results in civil consequences, principles of natural justice have to be read into the provisions and the petitioner should have been afforded an opportunity, as the impugned orde....

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....pect of a commercial invoice, which shows no details of the duty paid, the question of taking of any credit would not arise at all. Therefore, non-declaration of the duty in the invoice issued itself is an affirmation that no credit would be available. Therefore, non-declaration / non-specification of the duty element as to its nature and quantum in the invoice issued would itself be a satisfactio....

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....n the plain words of the statute. As held by the Hon'ble Apex Court in the New India Sugar Mills Limited v. Commissioner of Sales Tax, Bihar [AIR 1963 S.C. 1207]- it is a recognized rule of interpretation of statutes that expressions used therein should ordinarily be understood in a sense in which they best harmonize with the object of the statute, and which effectuate the object of the Legisl....