1989 (8) TMI 89

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....er-company is required to file price lists of goods manufactured by it which are assessable to excise duty. The assessment is made in accordance with Section 4 of the Central Excises and Salt Act, 1944 (hereinafter to be referred as 'the Act'). The petitioner felt practical difficulties in filing price lists for every consignment of goods cleared from the bonded warehouse maintained by the petitioner-company, within the precincts of its establishment. The prices of Glucose one of the Items manufactured by the petitioner fluctuated heavily. The petitioner filed an application on August 6, 1980 requesting the Collector of Central Excise to grant exemption from filing the price lists under Rule 173-C of the Rules. This application was allowed ....

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....otice as to why the exemption from filing the price lists in respect of Liquid Glucose should not be withdrawn. The petitioner-company was offered an opportunity to appear before the Collector in person on 4-1-1989 at 3.00 P.M. for personal hearing, if they so desired. 3. The petitioner-company through its counsel Shri A.C. Jain, Advocate, New Delhi, sent a communication pleading, amongst other things, that the factual contentions in the show cause notice were denied. However, the learned counsel was going out of station and had to return on 3-1-1989 and after that he would submit a suitable reply. He also submitted that he would make a request to the Department to disclose to him the basis of show cause notice along with the report, if ....