1987 (6) TMI 45

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....a. The matter is disposed of on merits after hearing both sides, after issuing rule. 2. The short question that is involved in this writ petition is about the correctness of the endorsement issued by the Assistant Collector, Central Excise, Yeswanthpur, dated 16-12-1986, as per Annexure-A. The main grievance of the petitioner is against this endorsement by which the Assistant Collector has expr....

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....ral Excises and Salt Act, 1944 within a period of three months from the communication of my letter dated 24-11-1986." 3. One other order which is challenged in the writ petition is the order dated 24-11-1986 (Annexure-A) passed by the Assistant Collector, respondent-2. The challenge made to this order is that the classification list filed by the petitioner, certain exemptions were claimed based....

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....Notification No. 175/86 is not applicable to the petitioner's case. 5. After this order was, made, the petitioner addressed a letter to the Assistant Collector, as per Annexure-B, seeking opportunity to explain its case and put forth the rounds for exemption and applicability of the several notifications. To this letter, the Assistant Collector, as already stated, issued an endorsement as per A....

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....rder passed under the Act by the adjudicating authority and as provided under the provisions of Section 35 of the Act. 7. The approval of classification list is an Important stage in the proceedings for assessment before the duty payable under the Act is determined by the adjudicating authority. The Assistant Collector, in this case, seems to think that no hearing is necessary as contemplated u....