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2010 (10) TMI 310 - PUNJAB & HARYANA HIGH COURTClandestine removal - Rule 12CC to the Central Excise Rules, 2002 - Search and seizure - the evasion of duty alleged, is not more than Rs. 2.87 lacs and on such an admitted case, the provision for preventive action could not be invoked in view of monetary limit of Rs. 10 lacs of alleged evasion - This being the settled legal position, mere fact that a provision was made for a preventive action, cannot be held to be arbitrary or beyond the scope of the Statute - Normal principle of law is that the authority which takes a decision should itself give a hearing and even if such procedure is deviated from, the authority hearing must consider the view point of the affected parties with regard to recommendations made to it, which implies that the adverse material which is made foundation of the order is confronted to the affected parties - Petition is allowed
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