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2014 (2) TMI 162 - CESTAT AHMEDABADPenalty under Rule 26 of the Central Excise Rules, 2002 and Rule 209A of the Central Excise Rules, 1944 - violation of principles of natural justice - Held that:- relied upon documents were not sent by the Revenue at the known postal address of the appellants and the same were being called for from the office of the adjudicating authority, Assistant Commissioner, Division III, Surat vide letter F. No. (Ch.54)15-02/OA/2003 dated 26.02.2009. Accordingly, the case is required to be remanded back to the original adjudicating authority for deciding the matter in de-novo proceedings after providing the relied upon documents and opportunity of personal hearing to the appellants. However, the main appellant is also required to be put to certain condition so that appellants also co-operate in the adjudication proceedings in a time bound manner without any further delay - Decided partly in favour of assessee.
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