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2013 (2) TMI 251 - CALCUTTA HIGH COURTPenalty - principles of natural justice - appellant submitted that neither the show cause notice nor the adjudication order indicates as to which clause of Rule 173Q of Central Excise Rules was sought to be pressed into service for the purpose of penalising the appellant. - Held that:- When the appellant was told in no unequivocal terms that he had irregularly or illegally availed himself of the Modvat Credit benefit, the insistence that the particular clause sought to be invoked should also have been indicated insisting upon an empty formality - no violation of the principles of natural justice. - It cannot be said by any stretch of imagination that the appellant was prejudiced because the particular clause under which he was sought to be penalised was not indicated in the show cause notice. It is now well settled that violation of principles of natural justice simplicitor is not enough. One has to show the consequent prejudice suffered by him. It is not the case of Mr.Lahiri that if this clause had been indicated his client would have been in a better position to defend his case. Nor is it his case that his client was misled or could not know or did not know the charge he had to meet. - Decided against assessee.
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