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2018 (9) TMI 381 - HC - Central ExciseNon-service of notice - Principles of Natural Justice - Jurisdiction - petitioners are carrying on business in Kolkata but are wrongly implicated in the proceedings in Coimbatore - Held that:- Without entering into the question of assumption of the jurisdiction by the Coimbatore authority, it would be proper, in the facts of the present case, to return a finding that, the proceeding stands vitiated due the breach of principles of natural justice - Since the petitioners were not issued a show cause notice, and not heard by the adjudicating authority, the adjudicating proceeding stands vitiated by the breach of principles of natural justice. The same stands quashed. Petition allowed - decided in favor of petitioner.
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