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2015 (1) TMI 798 - HC - Central ExciseViolation of the provisions of the Central Excise Act and Rules - Violation of principle of natural justice - Opportunity of hearing not given - Held that:- Petitioner has filed an application, as evidenced by Ext. P3, under the provisions of Section 35F of the Central Excise Act, 1944. It was also submitted that the petitioner was not informed at any point of time that the appeal was defective and copy of the show cause has to be furnished. Even in the notice also, it was not mentioned that the appeal was defective and copy of the show cause notice should be furnished. The petitioner has sought for an adjournment, as the notice intimating the hearing was received only on the day previous to the day fixed for hearing. Hence it appears from record, that the petitioner was denied an opportunity of being heard. I see valid force in the submission of the learned counsel for the petitioner that the order evidenced by Ext. P7 is passed in violation of the principles of natural justice. - Tribunal is directed to re-hear the memorandum of appeal - Decided in favour of assessee.
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