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2015 (4) TMI 165 - HC - Central ExciseValidity of the order passed - Violation of principle of natural justice - Opportunity of hearing not granted - Held that:- A reading of Section 33-A (1) and (2) of the Central Excise Act together would make the position very clear that affording an opportunity of hearing to the licensee is mandatory else it would defeat the very purpose of the Act. In this case the petitioner has produced documents along with their objection dated 18.12.2014 and sought time to appear for personal hearing. Pursuant thereto, by a communication dated 14.11.2014, the second respondent called upon the petitioner to appear on any of the three days mentioned therein. On receipt of the same, the petitioner, by a letter dated 18.12.2014 requested the second respondent to have the personal hearing on any date after 15.01.2015. However, such request made by the petitioner has not been considered by the second respondent. - final order of adjudication is in contravention to the principles of natural justice - Therefore, the impugned order is set aside - Decided in favour of assessee.
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