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2018 (6) TMI 917 - AT - Central ExciseVires of Rule 3 of Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules (HASITPACD Rules), 1988 - principles of Natural Justice denied - Held that:- All the judgments relied upon by the Ld. Counsel on the issue that Rule 3 of HASITPACD Rules, 1988 held ultra vires have not been considered by the adjudicating authority - Since this legal issue has not been considered by the adjudicating authority, it is in the interest of justice that the adjudicating authority first consider all the judgements cited by the Ld. Counsel as well as by the AR and pass a fresh order - appeal allowed by way of remand.
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