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2014 (7) TMI 924 - HC - Central ExciseConfirmation of demand without issuance of Show Cause Notice - demand in terms bond executed by them - principles of natural justice - demand under Section 28AB of the Customs Act, 1962 and Section 11AB of the Central Excise Act, 1944 - Held that:- If we accept the argument of the learned counsel for the respondent / revenue that in a case of this nature issuance of show cause notice is not required, meaning thereby, no hearing is to be given when a post decisional hearing was given, we are inclined to think that no post decisional hearing is required as there is no provision under law. Accordingly, we reject the said argument - this entire adjudication and consequent demand notice are absurd and in breech of principles of natural justice. - More so, they are noncompliant with the mandatory provision of the aforesaid Section. Matter remanded back to the adjudicating authority to decide the issue with an independent mind - Decided in favor of assessee.
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