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2019 (1) TMI 619

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..... hearing could not be held due to administrative reasons, the first respondent ought to have passed the impugned order, after providing such opportunity to the petitioners. But, in violation of the principle of natural justice, the first respondent has passed the impugned order. As there is a clear violation of the principles of natural justice, this Court is inclined to set aside the impugned orde .....

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..... s common order. 3. The petitioners are manufacturers of the matches with the aid of power. On 12-11-2010, the Assistant Director General of Central Excise Intelligence, Chennai had issued show cause notices to the petitioners calling upon them to show cause as to why the Central Excise Duty on machine made matches manufactured and cleared without payment of duty during the period 2006 to 2009, .....

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..... order as if the matter was discussed with the counsel and with his oral consent, the matter is taken up for adjudication , hurriedly passed the impugned order in violation of principle of natural justice and therefore, the impugned order may be set aside and the matter may be remanded back. 5. Heard the Learned Counsel appearing for the respondents on the above said submission of the Learned C .....

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..... to have passed the impugned order, after providing such opportunity to the petitioners. But, in violation of the principle of natural justice, the first respondent has passed the impugned order. As there is a clear violation of the principles of natural justice, this Court is inclined to set aside the impugned order. 8. In view of the above, this impugned order is set aside and the matter is r .....

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