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2018 (11) TMI 65 - CESTAT ALLAHABADPrinciples of natural justice - SSI Exemption - crossing of threshold limit - the value of clearance of all excisable goods had exceeded the prescribed limit of ₹ 3 crores during the previous year - N/N. 08/2003-CE, as amended - Held that:- The court below have erred in not granting adequate opportunity of hearing to the appellant. After the receipt of the report of Deputy Commissioner, the Additional Commissioner have not given any opportunity to the appellant nor made them aware with such a report which has been collected behind the back of the appellant. The impugned order is bad, in violation of the principles of natural Justice and accordingly fit to be set aside - matter remnaded back to the file of the Adjudicating Authority to re-adjudicate the show cause notice after providing a copy of the said report of the Deputy Commissioner of Central Excise Division-III, Kanpur - appeal allowed by way of remand.
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