1982 (6) TMI 63

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....ed by the Assistant Collector of Central Excise, Calcutta IV Division confirming a demand made under Rule 10(1) of the Central Excise Rules, 1999. A copy of this order is Annexure E to the writ petition. This order was passed pursuant to a show cause cum demand noticed dated February 1, 1980 served on the petitioner by Shri A.K. Majumdar, Superintendent of Central Excise, Jayashree Range, Rishra. ....

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....9(1) of the said Rules should also have been considered by the Assistant Collector before he came to a final decision. Under the circumstances I dispose of this Rule on the following terms : 4. The order of the Assistant Collector dated June 8, 1980 is set aside. The Assistant Collector will re-hear the matter on the basis of the show cause cum demand notice dated February 1, 1980 after giving ....