2004 (11) TMI 251

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....ber (T)]. - M/s. Bengal Lamps Ltd., Bangalore who were engaged in the manufacture of Electric Lighting bulbs and Fluorescent lighting tubes have filed this appeal against the OIO dated 26/28th September, 2001 passed by the Commissioner of Central Excise, Bangalore-I Commissionerate, Bangalore. 2. It is seen that the OIO has been issued after a protracted legal battle. The show cause notices wer....

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....gh they have a very good case on merits, he would argue on important legal points. He urged that both the show cause notices issued have not quantified duty amounts. The Hon'ble Supreme Court in the case of Metal Forgings v. UOI - 2002 (146) E.L.T. 241 (S.C.) has clearly held that the issuance of show cause notice in a particular format is a mandatory requirement of law and a notice must indicate ....

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.... (S.C.)] is relevant to this case. The adjudicating authority in his order dated 26/28-9-2001 which has been issued long afterwards from the date of initiation of the proceedings has invoked Rule 10A of the erstwhile Central Excise Rules. Rules 10 & 10A were in force till 6-8-1977, and a new Rule 10 was introduced. The new Rule 10 was in force till 17-11-1980. The Rule 10A was omitted with effect ....

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....ules cannot be sustained. 5. The learned SDR reiterated the points raised in the OIO. We have considered the rival submissions. We are in total agreement with the legal points raised by the learned Advocate. First of all two show cause notices have not quantified the amounts. Secondly, the approved price lists were not revised and the ratio of the Cotspun case is very relevant. Lastly the invoc....