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Power Batteries through its Partner Shri Amit Versus Customs And Central Excise Settlement Commission (Principal Bench)

2016 (5) TMI 1201 - MADHYA PRADESH HIGH COURT

Validity of order passed by the Settlement Commission - Violation of principles of natural justice - Calculation filed at the back of the petitioner and no opportunity granted to the petitioner to explain the same - Held that:- by considering the fact that no opportunity has been granted to the petitioner and therefore, the prayer is allowed the Settlement Commission is directed to consider the additional submissions of the petitioner filed on 22.12.2014 and after granting opportunity of hearing .....

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ement Application No.4088/2014 to 4090/2014 dated 03.03.2014. 2. Learned counsel for the petitioner has drawn our attention to Page-30 of the writ petition and submits that hearing in the settlement application took place on 11.09.2014 and 13.10.2014 and on both the dates, Shri Pradeep Asawa, C.A., representative of the petitioner was present and thereafter, the matter was closed for orders. In between, the Settlement Commission directed the Revenue to file certain documents. In pursuant to the .....

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he aforesaid calculation was filed on 11.12.2014 at the back of the petitioner and therefore, an opportunity should be granted to the petitioner to explain the same. To support the aforesaid, he has placed reliance to the decision of Apex Court in the case of Aurangabad Electricals (P) Ltd. vs. Commissioner of Central Excise and Customs, Aurangabad reported in 2011 (1) STD 118 wherein, the Apex Court while reserving the order passed by the Tribunal observed that the technicalities should not def .....

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reply to the show cause notice. It is also observed that the appellants did not produce any material/data as to actual expenses incurred on account of freight, loading, unloading charges, profit margin etc. The learned senior counsel would submit that the appellants could have supported their defence pleaded in their objections filed to the show cause notice by producing relevant documents including the certificate issued by its chartered accountant but due to unavoidable and unforeseen circums .....

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