Flex Industries Ltd. Vs. Collector of Central Excise, Meerut

.....decided appeal of appellant and it having obtained finality, it was not permissible for department to issue show cause notice on basis of circular of board dated 5.5.1989 -- evidence to show that before appellant could file an appeal, show cause notices on basis of revised classification lists were issued to appellant - it being an independent proceeding held that appeal filed by appellant and orders passed thereon had no bearing on those proceedings - appeal having no merit dismissed - labour & services dismissal from service: [s.b.sinha & dr.mukundakam sharma,jj] regional rural banks act, 1976, section 30 - ganga yamuna gramin bank staff service regulations, 1985, regulations 10(2)(a) & 30 - held, requirement of issuing second show cause notice contained in guidelines issued by nabard for guidance of regional rural banks (rrb) is not mandatory on regional rural bank. dismissal from service of officer of regional rural bank cannot be set aside for failure to give second show cause notice. mreso when delinquent despite opportunity had participated in disciplinary proceedings and, therefore, was not prejudiced thereby. dismissal from service: [s.b.sinha & dr.mukundakam sharma,jj] regional rural banks act, 1976, section 30 - ganga yamuna gramin bank staff service regulations, 1985, regulation 30 principle of natural justice - issuance of second show cause notice to delinquent employee before deciding punishment is not part of natural justice principle. such a provision could be laid down by reason of a statute. - the appellant herein being not satisfied with the assessment, filed an appeal before the collector......5-5-1989 provided that the classification of goods in which the appellant dealt with, will be under chapter 49 prior to 16-1-1989. subsequently, the said circular was modified by another circular dated 13-7-1989 holding that the classification of the goods in which the appellant dealt with, will be under heading 39.20 as per decision of the collectors' conference. armed with this circular, the department sent show cause notices to the appellant herein initiating proceedings under section 11a of the central excise act alleging short levy and demanding differential duty. the appellant contested the show cause notice. however, the assistant collector confirmed the demands by his order dated 28-5-1992. thereafter, the appellant filed an appeal before the collector (appeals) which was dismissed. an appeal filed before the tribunal against the order of the collector, was also dismissed. the aforesaid facts show that before the appellant could file an appeal, show cause notices on the basis of the revised classification list were issued to it. that was an independent proceeding and the appeal filed by the appellant and the orders passed thereon, have no bearing on that proceeding. under such circumstances, we do not find any merit in the appeal. it, accordingly, fails and is dismissed. there shall be no order as to costs.