VISHWAKARMA CORPORATION LTD Vs. COLLR. OF C. EX.
LAWS(CE)-1994-10-46
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on October 12,1994

Vishwakarma Corporation Ltd. Appellant
VERSUS
COLLR. OF C. EX. Respondents

JUDGEMENT

Shiben K. Dhar, Member (T) - (1.) THE appellants seek reference to the Hon'ble High Court of following questions of law said to arise out of Tribunal's Order No. A/166/94 -NRB, dated 8 -2 -1994. 1. Whether the Hon'ble Tribunal was correct to uphold the order of the Additional Collector, Kanpur which was based on a corrigendum which (corrigendum) had sought to cure the show cause which was without jurisdiction.
(2.) WHETHER mere grant of opportunity of personal hearing and observing of the principles of natural justice can validate the proceedings which were without jurisdiction.
(3.) CAN the Department be allowed to plug the loopholes in a statutory document i.e. show cause notice was furnished by the applicants. The Hon'ble Tribunal in the Order under reference has upheld this action of the department. Whether the Hon'ble Tribunal is correct in upholding an order which had upon the powers of another adjudicating authority with whom the matter was lying sub judice more especially when there was no change in law.;


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