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Judgment
Gokulakrishnan, C.J.—Rule. Mr. J. D. Ajmera, learned Counsel, waive service of rule on behalf of the respondents.
The contention of the Petitioners, represented by Mr. Dave, is that the hearing was made by one Assistant Collector and the order was passed
as regards the tariff heading by another Assistant Collector. Mr. Ajmera states that factually it is correct to say that hearing was made by one
Assistant Collector and that the final order was passed by another Assistant Collector, changing tariff heading. Originally, the tariff heading was
39.26 and subsequently, it was changed to 39.20. If the tariff heading is 39.20, there will be a liability on the part of the petitioners to pay excise duty and if the tariff heading is 39.26, there will be an exemption from payment of excise duty. Inasmuch as Mr. Ajmera accepts on the factual aspects of the case, to the effect that the hearing was done by one Assistant Collector and the final order, changing the tariff heading, passed by another Assistant Collector, the same definitely violates the principles of natural justice and as such, the order cannot stand. Hence, we quash the order impugned in this Special Application only on this short ground and remand the case back to the file of the Assistant Collector to dispose of the matter on the basis of the original show cause notice issued. We direct the Assistant Collector, on remand of this case, to dispose of the same within two from the date of receipt of the writ from this Court. The petitioners are directed to cooperate in the proceedings and to assist the
Assistant Collector to dispose of the matter within the period mentioned by us. It is need-less to say that thee petitioners will have all have all liberties to agitate all points, which they want to take, before the Assistant Collector and if once the show cause notice issued is held to be invalid by the Assistant Collector, necessary orders may be passed by the appropriate authorities for refunding the excess amount collected.
Rule is made absolute to the aforesaid extent.