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TMI Blog2019 (4) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... ditional Solicitor General, Debashis Basu and K.K. Maity, for the Respondent. ORDER A show cause notice dated May 6, 2014 and an order-in-original dated September 28, 2018 are under challenge in the present writ petition. 2. Learned Additional Advocate General for the petitioner submits that, the impugned order suffers from breach of principles of natural justice. He draws the attention of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of a binding authority amounts to breach of principles of natural justice. He relies upon 2009 (243) E.L.T. 429 (Tri. - Kolkata) (Esab India Ltd. v. Commissioner of C. Ex., Kolkata-VI) and submits that, the decision is by the jurisdictional Eastern Bench of CESTAT, which is binding upon the adjudicating authority. The adjudicating authority failed to apply the ratio laid down therein. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion a relevant authority, cited before it, the same will tantamount to breach of principles of natural justice, vitiating the impugned order. A writ petition is maintainable in such aspect. 7. It appears from the records that, the petitioner suffered a show cause notice dated May 6, 2014 to which the petitioner submitted a reply. In the reply, the petitioner set up various defences. One of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how cause notice by the impugned order is contrary to the ratio laid down in Esab India Ltd. (supra). Therefore, in my view, non-consideration of Esab India Ltd. (supra) is an incident, which tantamounts to breach of principles of natural justice by the adjudicating authority. 8. In such circumstances, the impugned order is set aside. The authorities will proceed to decide the show cause not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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