VIDARBHA VENEER INDUSTRIES LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) PARTIES by Counsel. Rule heard forthwith.

(2.) THE learned Counsel for the petitioner has urged before us that the order dated 10-3-1992 passed by the learned Assistant Collector of Central Excise, Division No. 1, Nagpur i. e. the respondent No. 3 modifying the classification list on the basis of the earlier order passed by him in F. No. V (44)3-149/86/cvc dated 28-2-1992 is illegal and contrary to the principles of natural justice because as required by Rule 173 (B) of the Central Excise Rules, he had not made any enquiry and had not given any opportunity to the petitioner of being heard in the matter. Further, he has urged that the aforesaid previous order of the Assistant Collector dated 28-2-1992 is stayed by the Collector (Appeals) by his interim order dated 3-8-1992.

(3.) THE learned Counsel for the Department has urged before us that there is an adequate remedy of appeal available to the petitioner, particularly when in an identical matter viz. W. P. No. 949 of 1992, this Hon'ble Court by an order dated 29-6-1992 had relegated the petitioner to the remedy of appeal. The learned Counsel for the petitioner has submitted before us that the said petition was in respect of classification list prior to the amendment of relevant entry by Finance Bill of 1992. This is also clear from the classification list itself which is to be effective from 1-3-1992. On merits, it is clear that no hearing was accorded to the petitioner before the classification list in question was modified by the respondent No. 3. Even no show cause notice was given to the petitioner in that regard. Since the principles of natural justice are violated, we do not think that this is a fit case to relegate the petitioner to the remedy of appeal.