Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2009 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (11) TMI 697 - AT - Central ExciseNatural justice - clandestine removal - Held that: - unless the documents which are relied upon and form basis for calculation of duty are provided to the appellant, it cannot be said that principles of natural justice have been observed - in the earlier rounds of litigation, there was no specific direction by the Tribunal that relied upon documents should be provided before adjudication. In view of the above discussion, we allow the stay petition unconditionally, set aside the impugned order and remand the matter back to the original adjudicating authority, to decide the matter afresh - appeal allowed by way of remand.
|