2022 (5) TMI 1398

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..... de, Assistant Commissioner (AR) for the respondent ORDER The limited issue for consideration in this appeal of M/s Indo Unique Flame Limited is that order-in-original no. 31/ST/NGPII/ 2015 dated 30th September 2015 of Commissioner of Central Excise & Customs, Nagpur - II Commissionerate has proceeded to determine tax liability of Rs. 1,13,21,769/- under section 73 of Finance Act, 1994, along wit .....

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..... to be heard in person, proceeded to issue the impugned order under the authority of section 33A of Central Excise Act, 1944 as made applicable to Finance Act, 1994. 4. Learned Authorised Representative submits that it is the responsibility of the noticee to respond in accordance with law and that this aspect, as mandated by section 33A of Central Excise Act, 1944, has been clearly brought out in .....

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..... the adjudicating authority in foreclosing grant of opportunity to reply to the notice which would serve in disposal of the proceedings in a fair and judicious manner. On the contrary, he seems to have taken elaborate pains to controvert the essentiality of compliance with principles of natural justice. The haste, so demonstrated, is unseemly. We do not propose to dilate further on the inappropria .....

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