{"id":73721,"date":"2002-03-01T00:00:00","date_gmt":"2002-02-28T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/mrs-s-jain-sh-a-k-jain-sh-vs-union-of-india-uoi-and-ors-on-1-march-2002"},"modified":"2016-07-19T06:25:34","modified_gmt":"2016-07-19T00:55:34","slug":"mrs-s-jain-sh-a-k-jain-sh-vs-union-of-india-uoi-and-ors-on-1-march-2002","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/mrs-s-jain-sh-a-k-jain-sh-vs-union-of-india-uoi-and-ors-on-1-march-2002","title":{"rendered":"Mrs. S. Jain, Sh. A.K. Jain, Sh. &#8230; vs Union Of India (Uoi) And Ors. on 1 March, 2002"},"content":{"rendered":"<div class=\"docsource_main\">Delhi High Court<\/div>\n<div class=\"doc_title\">Mrs. S. Jain, Sh. A.K. Jain, Sh. &#8230; vs Union Of India (Uoi) And Ors. on 1 March, 2002<\/div>\n<div class=\"doc_citations\">Equivalent citations: 97 (2002) DLT 877, 2002 (81) ECC 682, 2002 (144) ELT 262 Del<\/div>\n<div class=\"doc_author\">Author: A Sikri<\/div>\n<div class=\"doc_bench\">Bench: S Sinha, A Sikri<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>  A.K. Sikri, J.   <\/p>\n<p> 1. The petitioners in these petitions have<br \/>\nchallenged the demand show cause notices wherein it is<br \/>\nstated that the petitioners were erroneously levied<br \/>\ncertain duties\/charges and the amount was recoverable<br \/>\nfro the petitioners under Section 11A of the Central<br \/>\nExcise and Salt Act, 1944. Although the demand show<br \/>\ncause notices are of different dates, issue involved in<br \/>\nthese show cause notices is same an show cause notices<br \/>\nare similarly worded. In these show cause notices the<br \/>\npetitioners are asked as to why they should not be<br \/>\nrequired to pay the amount mentioned therein. All<br \/>\nthese petitioners are having cotton fabrication<br \/>\nplants\/units\/ By Notification dated 15th July, 1977<br \/>\ncotton fabrics falling under Tariff item No. 19 were<br \/>\nexempted fro so such of the duty as was excess if the<br \/>\nduty specified in the notification. It is the case of<br \/>\nthe petitioners that some dispute about the<br \/>\ninterpretation of this notification arose and by orders<br \/>\ndated 23rd May, 1981 October, 1981, the<br \/>\nAssistant Collector of Excise Duty held that the<br \/>\nexemption from duty was available not only at the stage<br \/>\nof processing stage but also at the stage of<br \/>\nmanufacture. In view of these orders, the petitioners<br \/>\nwere permitted to clear the goods after availing of 6<br \/>\nper cent of duty concession as per the notification<br \/>\ndated 15th July, 1977. Thereafter the Government took<br \/>\nthe view as is contained in letter dated 17th July,<br \/>\n1984 that 6 per cent concession in duty was available<br \/>\nonly in respect of unprocessed cotton fabrics and not<br \/>\nthe processed powerloom cloth when it is processed by<br \/>\nthe independent processor and for this reason the<br \/>\nrespondents, prima facie, found that the petitioners<br \/>\nhad paid less duty and the impugned show cause notices<br \/>\nwere issued. The challenge to the aforesaid show<br \/>\ncauses notices is on the ground that exemption from<br \/>\nduty is available not only at the processed stage but<br \/>\nalso at the stage of manufacture. This was so held by<br \/>\nAssistant Collector of Central Excise by orders passed<br \/>\nearlier. It was not open to the respondent No. 4 to<br \/>\nreopen the issue which amounts to unlawful and<br \/>\nimpermissible &#8216;review&#8217; of earlier orders dated 23rd<br \/>\nMay, 1981 and 28th October 1981.\n<\/p>\n<p> 2. The show cause notices are purportedly issued<br \/>\nunder proviso to Section 11A. We have gone through the<br \/>\nshow cause notices, perusal whereof shows that it is<br \/>\nnot stated that the condition prevailing necessary for<br \/>\ninvoking the said provision has been complied with.<br \/>\nThe matter is covered by a decision of the Apex Court<br \/>\nin the case of   Kaur and Singh v. Collector of Central<br \/>\nExcise, New Delhi   reported in  1997 (94) ELT 289   wherein<br \/>\nit has been held that the party to whom a show cause<br \/>\nnotice of this kind is issued must be made aware of the<br \/>\nallegation against it. This is a requirement of<br \/>\nnatural justice. Unless the assessed is put to such<br \/>\nnotice, he has not opportunity to meet the case against<br \/>\nhim. This is all the more so when a larger period of<br \/>\nlimitation can be invoked on a variety of grounds.<br \/>\nWhich ground is alleged against the assessed must be<br \/>\nmade know to him, and there is no scope for assuming<br \/>\nthat the ground is implicit in the issuance of the show<br \/>\ncause notice. <a href=\"\/doc\/95223\/\">(See Collector of Central Excise v.<br \/>\nH.M.M. Limited,<\/a> 1995(76) ELT 497 and Raja Bahadur<br \/>\nNarayan Singh Sugar Mills Limited v. Union of India,<br \/>\n1996 (88) ELT 24.) On the contrary the earlier orders<br \/>\nwere passed by the authorities relying upon their own<br \/>\ninterpretation to the Notification dated 15th July,<br \/>\n1977.\n<\/p>\n<p> 3. In all these cases the show cause notice were<br \/>\nissued much after one year of earlier assessment order<br \/>\npassed. Therefore, show cause notice under Sub-section<br \/>\n(1) of Section 11A, which has to be issued within, one<br \/>\nyear from the relevant date, has become time barred.<br \/>\nAs per first proviso to the aforesaid Section, a show<br \/>\ncause notice can be issued within five years from the<br \/>\nrelevant date only if the duty short levied or short<br \/>\npaid etc. is by reason of fraud, collusion or any<br \/>\nwillful mis-statement or suppression of facts, or<br \/>\ncontravention of any of the provisions of the Act or of<br \/>\nthe Rules made there under with intent to evade payment<br \/>\nof duty. This proviso is in the following terms:\n<\/p>\n<p>  &#8220;Provided that where any duty of excise<br \/>\nhas not been levied or paid or has bee<br \/>\nshort-levied or short-paid or erroneously<br \/>\nrefunded by reason of fraud, collusion or<br \/>\nany willful mis-statement or suppression<br \/>\nof facts, or contravention of any of the<br \/>\nprovisions of this Act or of the rules<br \/>\nmade there under with intent to evade<br \/>\npayment of duty, by such person or his<br \/>\nagent, the provisions of this sub-section<br \/>\nshall have effect. [as if , for the words<br \/>\n{one year}, the words &#8220;five years&#8221; were<br \/>\nsubstituted:&#8221;\n<\/p>\n<p> 4. In none of the show cause notices, which are<br \/>\nthe subject matter of the present petitions, any such<br \/>\nallegation of fraud, collusion etc. is imputed.<br \/>\nRather, as mentioned above, the basis of show cause<br \/>\nnotices is alleged wrong interpretation given by the<br \/>\nauthorities to their notification dated 15th July, 1977<br \/>\nwhile passing the assessment order. This cannot be the<br \/>\nground covered by the proviso.\n<\/p>\n<p> 5. Keeping in view the aforementioned<br \/>\npronouncement of the Apex Court, we are of the opinion<br \/>\nthat the impugned show cause notices cannot be<br \/>\nsustained. These writ petitions are allowed. The show<br \/>\ncause notices dated 15th July, 1977 whereby the penalty<br \/>\nsought to be initiated against the petitioners, is<br \/>\nquashed._  <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delhi High Court Mrs. S. Jain, Sh. A.K. Jain, Sh. &#8230; vs Union Of India (Uoi) And Ors. on 1 March, 2002 Equivalent citations: 97 (2002) DLT 877, 2002 (81) ECC 682, 2002 (144) ELT 262 Del Author: A Sikri Bench: S Sinha, A Sikri JUDGMENT A.K. Sikri, J. 1. The petitioners in these petitions [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[14,8],"tags":[],"class_list":["post-73721","post","type-post","status-publish","format-standard","hentry","category-delhi-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Mrs. S. Jain, Sh. A.K. 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