1996 (1) TMI 134

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....r Article 226 of the Constitution of India, the petitioners, who are manufacturers of cement, are challenging the Order dated 27th March, 1987 passed ex parte by the Central Excise Authorities denying the benefit of Exemption Notification No. 36/87, dated 1-3-1987. 2.A Writ Petition was filed on 25-6-1987 and pending the Writ Petition, a Show Cause Notice (Exhibit `L' to the petition), came to ....

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....(Exhibit `F' to the petition) providing for exemption from excise duty in excess the amount calculated at the rate of Rs. 175/- per Ton on the terms and conditions stipulated therein. It appears that on 14th March 1987, the Petitioners gave notice to Respondent No. 2 intimating that the despatches from second unit will commence from 19-3-1987. In the circumstances, claiming to be eligible for exem....

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....said Writ Petition was admitted. The petitioners, however, continued to pay duty under protest. 7.On 25-8-1987, classification List No. 8 was filed claiming benefit of the said Notification. However on 13-9-1989, during the pendency of the said Writ Petition, a show cause notice was issued which was replied to by the Petitioners by their letter dated 14-10-1989. Chamber Summons taken out challe....

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....s an ex parte decision without affording opportunity of hearing to the Petitioners and further considering the fact that the Writ Petition also impugns the show cause notice dated 13-9-1989, it would be proper that the said ex parte decision passed in violation of the principles of natural justice is set aside and the matter be remanded back to the Central Excise Authorities for hearing on merits ....