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2019 (7) TMI 56 - HC - Central ExciseClandestine removal - failure of principles of natural justice - HELD THAT:- The court came to a conclusion that issuance of a notice would be an empty formality. The court was of the view that even where it found an infraction of principles of natural justice, the court had to address a further question as to whether any purpose would be served in remitting the case to the authority. The Court held that natural justice cannot be applied in a straight jacket formula. The jurisprudential basis of principles of natural justice was procedural fairness, accuracy of outcome leading to general social goals, etc. Nevertheless, there may be situations where a fair hearing would make no difference, meaning that a hearing would not change the ultimate conclusion reached by the decision maker. In such case, no legal duty to supply a hearing arises. These observations have no bearing on the facts of our case. The authority relied on materials without supplying copies to the assessees, that is to say, without enabling the latter to show effective cause against the materials or submit explanation. The remission of the matter in such a case is no empty formality, but a legal imperative.
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