High Court Orders Refund for Central Excise Duty Recovery Due to Lack of Proof of Adjudication Order Service.

Violation of principles of natural justice - Recovery of central excise duty, interest and penalty without service of adjudication order - absence of actual proof of any service of the adjudication order upon the petitioner - Section 37C of the Central Excise Act, 1944 - interim relief granted - directed to take immediate steps for refund of the amount recovered in excess of 20 per cent of the demand - HC .....

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