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2013 (8) TMI 614 - HC - Central ExciseBelated payment of duty - Restriction on utilizing CENVAT credit - Rule 8 of central excise rules - appellant submitted that the Department directed the appellant to pay the sum of ₹ 53,62,822/-, without affording any opportunity to the appellant as no show cause notice was issued and straight away a demand was served on the appellant. - Principles of Natural Justice - Assesse cited financial crises and did not remit the Central Excise Duty. Held that:- The revenue shall issue a show cause notice to the assesse clearly indicating the defaulted amount together with interest and the appellant shall be entitled to submit their reply to the show cause notice and thereafter the respondents shall pass orders on merits and in accordance with law - Assesse should be put on some terms before the Department was directed to issue a show cause notice to the assesse - before the quantifying the total amount the department ought to have issued a show notice to the appellant clearly setting out the period of default, the amount payable, the interest payable on the said amount and afford an opportunity to the appellant.
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