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2017 (7) TMI 339 - HC - Central ExcisePrinciples of Natural Justice - copies of documents relied upon by prosecution not made available - procedure prescribed under the notification issued in respect of Excise Rule 12 CCC - It is alleged that, the petitioner had availed of CENVAT Credit on the strength of invoices which are doubtful - Held that: - an opportunity of hearing to a delinquent would encompass within its wake the materials sought to be relied upon against him in the proceeding to be made over to him so that the delinquent is in a position to make an effective representation on the charges levelled against him - The impugned order stands vitiated by the non-adherence of the principles of natural justice. A post facto so called compliance thereof will not cure the proceedings which stands already vitiated - petition allowed - decided in favor of petitioner.
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