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2015 (10) TMI 1171 - AT - Central ExciseValidity of impugned order - Three dates of hearing granted with one notice only - Held that:- Adjudicating authority proceeded on the basis that three opportunities for personal hearing had been granted and no further adjournment shall be granted as per proviso to Section 33A of the Central Excise Act, 1944. We find that three dates of hearing were granted by one notice, which is not proper as per the proviso to Section 33A of the said Act, 1944 as held by the Tribunal in the case of Imtiaz Ahmedad (2014 (12) TMI 767 - CESTAT BANGALORE (LB)). We have also considered that the Appellant was under BIFR. - Impugned order is set aside - Decided in favour of assessee.
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