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2020 (12) TMI 909 - HC - Central ExcisePrinciples of Natural Justice - Exemption to goods cleared from a unit located in the state of Jammu and Kashmir - benefit of N/N. 01/2010-CE dated 06.02.2010 - opportunity of hearing not provided to the petitioner - HELD THAT:- We have noticed the facts stated by the learned counsel for the parties, however, we are not dwelling on those for the reason that no findings, as such, are being recorded by this Court. The matter is being examined only with reference to violation of principles of natural justice. It is the admitted case of the parties that before passing the impugned order, the petitioner was not afforded opportunity of hearing by the authority concerned and the claim made by it, was rejected. It is a case in which the claim regarding exemption was made by the petitioner with reference to notification No. 01/2010-CE dated 06.02.2010, while it was already enjoying benefits as are available in terms of the notification No. 56 of 2002 dated 14.11.2002. The aforesaid claim of the petitioner was not accepted by the competent authority, in terms of the prayer of the petitioner, but without even issuing a show cause notice to it. In case, the competent authority was satisfied with the claim made by the petitioner, a notice may not be required to be issued. But if the authority was of the opinion that the claim made by the petitioner may not be tenable, a notice is certainly required to be issued so that the grounds on which the claim of the petitioner was sought to be rejected could be discussed. The matter is remitted back to the competent authority to be decided afresh after affording due opportunity of hearing to the petitioner - Petition allowed by way of remand.
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