2020 (12) TMI 883 - GUJARAT HIGH COURT - Central Excise

Head Note / Extract:
Validity of order passed by Appellate Tribunal - Violation of principles of natural justice - invocation of Rule 26 of the Central Excise Rules, 2002 - invocation of provision of Section 112(a) and Section 112(b) of the Customs Act, 1962 simultaneously - cross-examination of the Panchas and other witnesses, whose evidences are the bone of the entire findings of the Appellate Tribunal not allowed. HELD THAT:- Issue Notice to the respondent, returnable on 19th January 2021.