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H.R.SYIEM, C.T.A.PILLAI, S.C.JAIN
Crystic Resins (India) (P. ) Ltd. – Appellant
Versus
Collector of Central Excise, New Delhi – Respondent
H.R. Syiem, Member (T)
1. This is an appeal that arose from the order-in-appeal No. CE/DLH/83 dated 28-3-1983 passed by the Appellate Collector of Central Excise, New Delhi. That order of the Appellate Collector arose in turn from the order-in-original No. V(15A)30/2/72/Val./Pt. 2946 dated 27-3-1922 of the Assistant Collector of Central Excise, Div. III, Faridabad.
2. The dispute arose in the assessment of polyester resin under concessional rate of duty provided by Notification No. 7/80, dated 27-2-1980.
3. Much arguments were presented before the Tribunal on the merits and demerits of the action of the Assistant Collector and the Appellate Collector. But when we refer to the show-cause notice, we find that it is so bad a piece of work that the only right thing to do is to pronounce it invalid and of no effect and any action based upon it should be held to be null and void.
4. This show cause notice call upon M/s. Crystic Resins, the Appellants, to show cause to the Assistant Collector of Central Excise, Division III, Faridabad, why the synthetic polyester resins manufactured by it should not be charged to duty at 40% ad valorem under notification No. 5/80 dated 27-2-1980, and "wh
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