Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2010 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (4) TMI 313 - AT - Central ExciseSeizure- declaration of higher value to claim higher deemed credit, presumption of seizure made before export taken place and before any declaration of value under section 4 of the central excise act, 1944 made. Allegation that assessee was going to declare higher value. Seizure premature. No offence committed. Assessee cannot be penalized on presumption of violation of law subsequently. Natural justice- assessee heard and on subsequent hearing. Inspector appearing for department heard and submission recorded behind back of assessee. No further opportunity for hearing granted. Order passed in gross violation of principle of natural justice.
|