1988 (8) TMI 114

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....4 and covered the period from 1-1-1981 to 31-1-1983; the second notice was dated November 26, 1984 and covered the period from 1-2-83 to 31-10-1984 and the third notice was dated January 18, 1985 and covered the period from 1-11-1984 to 31-12-1984. These three notices have been produced at Annexures 'B' and 'E' to the petition. In all these three notices it is mentioned that the grounds on which the duty is proposed to be recovered have been set out in Annexure 'A' to the show cause notice. Annexure 'A' to all the three show cause notices is practically in identical terms and we are concerned with two paragraphs thereof which read as under :- "It was stated in the clarification by the Ministry that a unit which produces 'glassware' by 'm....

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....e to be dismissed by the Collector of Central Excise (Appeals), Bombay by his impugned order dated February 6, 1987, Annexure 'G' to the petition. It is seen from the order of the Assistant Collector that it was specifically contended that the principles of natural justice were violated by refusal to supply the copy of the Ministry's clarification which was made the basis of the impugned show cause notices. Unfortunately the Assistant Collector did not deal with the contention presumably because of the earlier communication of April 9, 1985. Mr. Gupta also states that he had taken this contention in the memo of appeal but the same has not been dealt with by the Appellate Authority either. Be that as it may, a specific contention in this beh....

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....grounds but we think that the first ground referred to above is sufficient to quash both the orders of the revenue authorities. It is obvious from Annexure 'A' to the show cause notices that the department has heavily relied upon the Ministry's clarification. As pointed out above, the said clarification issued by the Ministry prompted the issuance of the show cause notices. Before answering the show cause notices the petitioners demanded a copy of the said clarification by letter, Annexure 'C', dated January 24, 1985 but unfortunately the same was denied to them by the department's letter dated April 9, 1985. If we turn to the impugned orders passed by the Assistant Collector as well as the Collector (Appeals), Bombay it becomes obvious tha....