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2016 (12) TMI 849 - CALCUTTA HIGH COURTValidity of an order under Section 14AA of the Central Excise Act, 1944 - opportunity of being heard - principles of natural justice - Held that: - although the impugned order is a reasoned one, the same was passed without hearing the petitioners. The Commissioner has passed the impugned order. No materials have been placed on record to suggest that the Commissioner had given a notice of hearing to the petitioners. The show-cause notice was issued by a different personnel of the department. The reply thereto has not been taken into consideration by the Commissioner. In such circumstances, I am of the view that the Commissioner has acted in breach of the principles of natural justice in passing the impugned order - matter remanded to the Commissioner for fresh consideration - appeal allowed by way of remand.
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