M/S. Crown Shipping Agency Vs. Commissioner of Central Excise and - Court Judgment

Excerpt:

1. a reference had been made by us to the larger bench of settlement of the issue whether in operating under rule 251(2) of the chalr 1984, the requirement of show cause notice was mandatory. it is our opinion that in final disposal of the appeal for which early hearing is sought, this will be a material issue. there fore we are unable to accept this request. shri vm doiphode submits that in the meanwhile we stay the operation of this order. we see very little propriety in doing so especially when the larger bench decision is expected any time.2. we give liberty of shri v.m. doiphode to mention the matter in the court, when the larger bench decision is available and then we would take up the matter for disposal immediately thereafter.

Judgment:

1. A reference had been made by us to the Larger Bench of settlement of the issue whether in operating under Rule 251(2) of the CHALR 1984, the requirement of show cause notice was mandatory. It is our opinion that in final disposal of the appeal for which early hearing is sought, this will be a material issue. There fore we are unable to accept this request. Shri VM Doiphode submits that in the meanwhile we stay the operation of this order. We see very little propriety in doing so especially when the Larger Bench decision is expected any time.

2. We give liberty of Shri V.M. Doiphode to mention the matter in the Court, when the Larger Bench decision is available and then we would take up the matter for disposal immediately thereafter.