TMI Blog2022 (6) TMI 1132X X X X Extracts X X X X X X X X Extracts X X X X ..... ot issued any SCN and no opportunity was given to the appellant to defend or explain their case. It is a settled law that even though there is no explicit provision for issuance of SCN, as per the Principle of natural justice an assessee should be given sufficient opportunity to explain their case particularly for invocation of penal provision. In the present case admittedly neither SCN was issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty only. 2. Shri P.P Jadeja Learned Counsel appearing on behalf of the appellant submits that the department has not followed the principle of natural justice in as much as no SCN was issued. He submits that there is no malafide on the part of the appellant, non-payment of duty at the relevant time is due to the Financial Crisis. The entire duty were declared in the invoice, ER-1 return theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (CAL) GSP INFRATECH DEVELOPMENT LTD VS. UNION OF INDIA- 2015 (39) STR 945 (KAR.) ANARK ALUMINIUM LTD VS. COMMR. OF C.EX. ST US., VISAKHAPATNAM-II 2017 (4) GSTL 248 ( TRI. HYD) LAWSON TOURS AND TRAVESL (INDIA) P LTD. VS. DY. DIRECTOR , DGCRO, ZONAL UNIT, MUMBAI 2015 (317) ELT 248 (BOM.) 2015 (317) ELT 248 (BOM) INDSUR GLOBAL LTD VS. UNION OF INDIA 2014 (310) ELT 833(GUJ.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only challenge in this appeal is imposition of penalty under Rule 8 (3A) of Central Excise Rules, 2002. I find that though the rule clearly prescribes the penalty however, the Revenue has not followed the principle of natural justice in as much as they have not issued any SCN and no opportunity was given to the appellant to defend or explain their case. It is a settled law that even though there i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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