Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2010 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (9) TMI 299 - HC - Central ExcisePrincipal of natural justice - order of tribunal - Held that: - The notice dt. 3.9.2010 was served the same day in the evening. The order classifying the petitioner's goods was passed on the next date. The petitioner's goods were earlier held to be non-excisable by the Tribunal. The instructions may be issued under section 37-B of the Act but it is doubtful if they can nullify a judgment though principles of res-judicata do not apply in taxing statutes. In our opinion, It is not such an issue that could be decided in such a shoddy manner without affording reasonable opportunity to the petitioner; The order is against the principles of natural justice; it is illegal and is set aside.
|