1991 (2) TMI 114

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....ntiometers and switches. Under the earlier tariff, potentiometers and switches were classified under Tariff Entry 68 of the First Schedule to the Central Excises and Salt Act, 1944. According to the petitioner, as per this classification, component parts are not duty payable. Under the Central Excise Tariff Act, 1985, potentiometers fall under the Heading 8533 of the Tariff and the switches under the Heading 8529 and they are exempted from duty by virtue of the Notification No. 74 of 1975. 3. The second respondent issued three show cause notices to the petitioner-company calling upon it to submit an explanation as to why component parts should not be levied duty. The petitioner sent his explanation on 15-10-1987 to the above show cause n....

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....ng also is not correct." Consequently, the appeal on merit of classification was rejected subject to the modification and direction to the Assistant Collector as stated above. Thereupon the petitioner wrote to the Assistant Collector/first respondent on 1-10-1988 to the effect that on the basis of the principles of natural justice and also due to the fact that in a way the original order has been set aside, the regular procedure of issue of show cause notice etc. as in the case of de novo proceeding may be followed in redetermining the amount so that the petitioner may have an opportunity to go on appeal to the Collector (Appeals) if they are not satisfied with their decision. According to the petitioner, the Assistant Collector without ....