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2023 (1) TMI 800 - AT - Central ExciseViolation of principles of natural justice - appellant have been asking consistently the copy of show cause notice, inspite of which there were failure to provide copy of SCN to noticee - HELD THAT:- It is found that right from adjudication stage the appellant has taken a stand that they have not received the show cause notice and they have been pursuing the same with the adjudicating authority. From the correspondence of the appellant it is clear that the appellant have been asking consistently the copy of show cause notice. We fail to understand that why the copy of show cause notice cannot be given to the noticee which is the foremost requirement as per principle of natural justice. Accordingly, the adjudicating authority has gravely violated the principle of natural justice by not providing the copy of show cause notice to the appellant - the matter needs to be remanded to the adjudicating authority for passing a fresh order. After providing a copy of show cause notice and opportunity for making a defense reply by the noticee and also after granting the personal hearing. The impugned order is set aside. The appeals are allowed by way of remand to the adjudicating authority for passing a fresh order preferably within 2 months from the date of this order, since the matter is very old of 2013.
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