1994 (9) TMI 87

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....list No. 1/86 effective from 1-3-1986 in respect of their products Thymol Crystal I.P. Terpinhydrate I.P. Grade and Terpinecl B.P.C. seeking their classification under Chapter sub-heading No. 3003.30 claiming Nil rate of duty. The said classification was approved provisionally under Rule 9-B of Central Excise Rules, 1944 on 10-6-1986. Later on the petitioner filed another classification list No. 1....

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....to deposit the duty amounting to Rs. 30,71,328.06. It is the order dated 27-4-1991 and the notices dated 5-6-1991 and 27-6-1991 as also the memorandum dated 15-7-1991 which is under challenge in this petition under Article 226 of the Constitution. 3. We have heard Sri Bharat Ji Agarwal, Counsel appearing for the petitioner and Sri Vikram Gulati for the respondent. 4. The learned counsel appe....

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....rtunity of hearing and was not given any show cause notice before passing the impugned order have not been disputed by the respondent in their counter-affidavit. 5. Sri Vikram Gulati, learned counsel appearing for the respondent, on the other hand urged that the petitioner was in fact not entitled to any opportunity of hearing. He further urged that the finalisation of the provisional approval ....

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....he petitioner to the remedy of appeal under Sec. 35 of the Act. 6. Having heard the counsel for the parties, we are of the opinion that since the Collector (Appeals) has the power to modify or annul the decision in question as would be evident from Clause (3) of Section 35A of the Act, it would be but proper to relegate the petitioner to avail of the remedy of appeal which is statutory remedy a....