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2011 (3) TMI 1219 - AT - Central ExciseRefund application rejected by the department without issuing any show cause notice - contention of the department that mere absence of show cause notice cannot be a justification to set aside the order of the adjudicating authority in view of the fact that the respondent was present in the course of hearing - Held that:- Mere presence of the assessee in the course of hearing of the matter does not empower the department to encroach upon the right of the assessee to have a fair opportunity of placing before the adjudicating authority the defence, whichever the assessee wants to place on record - when the law clearly requires issuance of the show cause notice before the conclusion of the adjudication proceedings, it is not open to the department to bypass such legal requirement and find out short-cut method - in favour of assessee.
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