Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2013 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (9) TMI 935 - HC - Central ExciseViolation of principle of natural justice - Held that:- negligence or collusion by officers, enjoined with duty to collect taxes, detect evasion and/or to impose penalties etc., cannot be a ground to allow a delinquent to go scot-free. Where an order discloses violation of principles of natural justice, it is incumbent, while setting aside such an order, to remand the matter instead of allowing a defaulting party to go scot-free. The appellate authority as well as the Tribunal, while holding that principles of natural justice have been violated, should have remanded the matter to the Adjudicating Officer after serving all relevant documents upon the respondent to decide the matter afresh - order passed by the Adjudicating Officer is vitiated for violation of principles of natural justice, however, order passed by the Tribunal is modified by directing that the matter shall be taken up by the Adjudicating Officer from the stage of issuance of show cause and after furnishing all relevant documents to the respondent and granting adequate opportunity to present its defence - Decided partly in favour of Revenue.
|