Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 908 - AT - Central ExcisePrinciples of Natural justice - Section 9D of the Central Excise Act, 1944 - Held that: - There is no requirement in terms of Section 9D for the noticee to give elaborate justification before requesting for cross-examination - The cross-examination in case could not be conducted, the reason for the same as mentioned in Section 9D itself has to be recorded - the impugned order suffers due to violation of principles of natural justice and accordingly set aside. The matter has to go back to the Original Authority for a fresh decision after complying the provision of Section 9D and other related regulations before adjudication - appeal allowed by way of remand.
|