TaxTMI 
TaxTMI 
2008 (7) TMI 272
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....ing since 1981 and no further indulgence can be granted to any of the parties. 2. The petitioner has challenged the order dated 16-10-1980 passed by the, revisional authority (Government of India). The revision was preferred by the petitioner against the order dated 28-1-1978 passed by the Appellate Collector, which, in turn, arose out of the order-in-original dated 3-7-1973 passed by the Assistant Collector. 3. The issue involved in the present proceedings is with regard to the availability of exemption in respect of clearances of alleged waste of nylon tow and nylon staple fibre cleared by the petitioner during the period December, 1971 to February, 1972 claiming classification under Tariff Item 18 in the First Schedule to the Centr....
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....eady been sold. Thereafter, the Assistant Collector passed the order-in-original on 3-7-1973 denying the exemption claimed by the petitioner on merits. Pursuant to the Assistant Collector's order dated 3-7-1973, a demand notice dated 17-7-1973 for the sum of Rs. 5,42,420/- was sent to the petitioner. Thereafter, the petitioner preferred an appeal which was also dismissed by an order-in-appeal passed by the Appellate Collector on 28-1-1978. This led to the filing of a revision petition before the Central Government which was also dismissed by the impugned order dated 16-10-1980. 5. It is relevant to note that one of the contentions raised by the petitioner in its revision petition was that the demand raised was illegal as no show cause no....
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....gard is that since the necessary information required to be given in the show cause notice was made available to the appellants in the form of various letters and orders, issuance of such demand notice in a specified manner is not required in law. We do think that we cannot accede to this argument of the learned counsel for the revenue. Herein we may also notice that the learned Technical Member of the tribunal has rightly come to the conclusion that the various documents and orders which were sought to be treated as show cause notices by the appellate authority are inadequate to be treated as show cause notices contemplated under Rule 10 of the Rules or Section 11A of the Act. Even the Judicial Member in his order has taken almost a simila....
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....s been owing to any such cause, erroneously refunded, the proper officer may, within three months from the date on which the duty or charge was paid or adjusted in the owner's account-current, if any, or from the date of making the refund, serve a notice on the person from whom such deficiency in duty or charges is or are recoverable requiring him to show cause to the Assistant Collector of Central Excise why he should not pay the amount specified in the notice. The said rule specifically provides that before any duties can be recovered on account of, inter alia, short levy, a notice has to be served on the person from whom such deficiency in duty is to be recovered requiring him to show cause to the Assistant Collector as to why he shou....