Q. What are the equivalent citations for Lakshman Exports Ltd vs Collector of Central Excise ?

The equivalence citation are2002 (143) ELT 21 (SC) ; (2005) 10 SCC 634 ; LQ/SC/2002/520 ;

Lakshman Exports Ltd Vs. Collector Of Central Excise On 18 April, 2002

Q: Q. What was the bench assigned for the case Lakshman Exports Ltd vs Collector of Central Excise?

HONBLE CHIEF JUSTICE MR. S.P. BHARUCHA, HONBLE MR. JUSTICE N.S. HEGDE, HONBLE MR. JUSTICE SHIVARAJ V. PATIL

Open iDraf

Lakshman Exports Ltd v. Collector Of Central Excise

Lakshman Exports Ltd
v.
Collector Of Central Excise

(Supreme Court Of India)

Civil Appeal No. 14424 Of 1996 | 18-04-2002

(1) We have heard learned counsel.

(2) There was a difference of opinion between two Members of the Tribunal and the matter was referred to the President. The difference of opinion arose because of the findings of the Vice-President of the Tribunal that the principles of natural justice had not been observed and that the assessee had suffered thereby. The President, however, did not agree and he held that there had been no request by the assessee to cross-examine the representatives of the two concerns to show that the goods in question had been accounted for in their books of account and appropriate duty had been paid. He also observed that he failed to understand the logic behind the request for cross-examination. We find that, in the reply to the show cause notice, the assessee had specifically asked to be allowed to cross-examine the representatives of these two concerns to establish that the goods in question had been accounted for in their books of account and the appropriate amount of Central Excise Duty had been paid. The logic of such request is clear from what is stated therein.

(3) It is now not contested that the matter should go back to the assessing authority, who shall hear the matter de novo after ensuring that lacunae pointed out in the order of the Vice-President are met.

(4) The civil appeals are allowed. The order under appeal and the orders of the authorities below are set aside. The matter shall stand restored to the Additional Collector, Okhla to proceed as indicated above.

(5) No order as to costs. Appeals allowed.

Advocates List

For the Appearing Parties -------

Bench List

HON'BLE CHIEF JUSTICE MR. S.P. BHARUCHA

HON'BLE MR. JUSTICE N.S. HEGDE

HON'BLE MR. JUSTICE SHIVARAJ V. PATIL

Eq Citation

2002 (143) ELT 21 (SC)

(2005) 10 SCC 634

LQ/SC/2002/520

HeadNote

Excise — Natural justice — Opportunity to cross-examine — Failure to provide — Impugned order set aside and matter restored to assessing authority to hear de novo after ensuring that lacunae pointed out in order of Vice-President of Tribunal are met — Central Excise Act, 1944, Ss. 11-A and 111