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2021 (9) TMI 786 - HC - Central ExciseViolation of principles of natural justice - adjudicating authority has relied on the report of the Central Revenue Control Laboratory (CRC) to reject the petitioner's explanation - HELD THAT:- The report of the CRCL was first confronted to the petitioner on 20.10.2020 and not earlier. Therefore, in the first place adequate opportunity was not granted to the petitioner to object to that report. In absence of any discussion as to the objection thus raised by the petitioner, in the order impugned, and further in view of the further assertion made by the petitioner, the complete copy of the report of the CRCL dated 3.6.2020/13.7.2020 had not been supplied to the petitioner, it is found that the principle of natural justice has been violated, inasmuch as neither the petitioner was confronted with the adverse material within time as to allow it a reasonable opportunity to object to the same nor his objection submitted has been considered in the impugned order. No useful purpose would be served in relegating such a petition to the forum of alternate remedy as was also submitted by the revenue - adjudication order dated 28.10.2020 passed by the Commissioner, Central Tax, GST, Gautambuddh Nagar is hereby set aside - Petition allowed.
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