Law: Central Excise Act, (I of 1944)

Section: 3

(Central Excise Act (I of 1944)]......S 3-B---Central Excise Rules, 1944, R. 210---Notification No.PL-3(169-A)/99 dated 23-9-1999 of Ministry of Petroleum and Natural Resources---Levy of additional duty--Opportunity of being heard---Case was decided on the basis that "case cannot be kept pending due to non-appearance of respondents and was therefore, decided on the basis of evidence/documents available on record"---Validity---Style of passing the order would be regarded as defiance of mandatory requirement of law by attempting to arbitrarily exercising of authority in flagrant disregard of prescribed procedure as exercise of authority without proper legal notice to respondent offended against principles of natural justice and would be void, illegal and arbitrary---Appellant had inalienable right of hearing and could not be condemned unheard before taking an action which was punitive in nature---Appeal was accepted by the Appellate Tribunal---Order was set aside and case was remanded to the original Adjudicating Officer with the direction to give de novo consideration to the dispute involved by providing fair opportunity of being heard to appellants and after looking into their oral as well as documentary evidence. PLD 1971 SC 192; 1986 CLC 2643; 2003 CLC 1011 and 2000 CLC 1257 rel. (b) Central Excise Rules, 1944--- ----S.213---Service of notice---Sufficient time for service of notice---Service of notice in accordance with law had to be proved---Where sufficient time was not available for the respondent to appear and answer, the service cannot be deemed to be `due service'. ORDER SYED SULTAN AHMAD, MEMBER (JUDICIAL).---This appeal under section 35-B of the Central Excise Act, 1944 is directed against Order-in-Original No.26 of 2002 dated 8-5-2002 passed by Collector (Adjudication), Central Excise, Rawalpindi whereby he ordered the appellant to pay development surcharge along with additional duty purportedly under section. 3-B of Central Excise Act, 1944 and also to pay penalty equal to the amount of development surcharge under rule 210 of Central Excise Rules, 1944. 2. Short of unnecessary details, an audit team had conducted the audit of appellant-company.…

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