THILAGARATHINAM MATCH WORKS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) These writ petitions have been filed by the petitioners challenging the order passed by the first respondent, dated 28-3-2018, whereby and whereunder the first respondent directed the respondents to pay their respective duty as quantified in the demand notices.

(2.) The issue involved in these writ petitions are one and the same and therefore, they heard together and disposed of by way of this common order.

(3.) The petitioners are manufacturers of the matches with the aid of power. On 12-112010, the Assistant Director General of Central Excise Intelligence, Chennai had issued show cause notices to the petitioners calling upon them to show cause as to why the Central Excise Duty on machine made matches manufactured and cleared without payment of duty during the period 2006 to 2009, under the proviso to sub-section 1 of Sec. 11A of the Central Excise Act should not be demanded. The petitioners have submitted their reply to the said notice. On 20-2-2018, the respondents issued notice for personal hearing. But, the respondents, without providing an opportunity of personal hearing, has hurriedly passed the impugned order on 28-3-2018, directing the petitioners to pay their respective duties. Challenging the said order, the petitioners are before this Court.