UNIPAL PLASTIC INDUSTRY Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) THIS is an appeal directed against the order of the Collector of Central Excise, Baroda bearing No. 3/83 dated 10/6/83, passed by him in exercise of powers conferred on him under Section 35(A) of the Central Excises & Salt Act, 1944.

(2.) The brief facts necessary for the disposal of the appeal can be stated as below:

(3.) SHRI Mehta contended that the power of review under Section 35A of the Central Excises & Salt Act is to be used in the extra ordinary circumstances and not in such cases. He also contended that as per Sub-section 3 (b) of Section 35EA of the aforesaid Act, no order levying or enhancing the duty shall be made unless the person affected by proposed order is given notice to show cause against it, within the time limit specified under Section 11A. In this case, notice under, Section 35EA of the Central Excises & Salt Act has been given after a period of six months and hence any order passed on the basis of such notice is not legally sustainable.