Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 395 - CESTAT NEW DELHIViolation of Principle of natural justice – Opportunity of being heard not granted to the assessee – matter regarding the duty and pre-deposit travelled till Supreme Court – Held that:- The appellant directed that there should not be any further allegation against the Adjudicating Authority and a cooperative attitude should be followed and should come out with clean hands to defend the allegations in show cause notice filing a detailed reply to show cause notice - The Authority should also in all fairness do justice to the appellant granting reasonable length of time to file reply to show cause, so that the appellant shall get full opportunity to defend its case – The appeal remanded back to the adjudicatory authority for reconsideration of the issue as expeditiously as possible – Decided in favour of Assessee.
|