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Central Excise - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Principles of Natural Justice - non-speaking order - there are ...


Court Remands Case for New Decision; Emphasizes Detailed Reasoning and Natural Justice in Duty Payment Dispute Under Review.

August 30, 2019

Case Laws     Central Excise     HC

Principles of Natural Justice - non-speaking order - there are no discussion in the impugned order on merits as to why the development cost incurred by the petitioner has nexus with the final product, it seems to proceed on the basis that as the petitioner has paid the duty without any dispute - there should not be a misconception that when the duty liability was discharged, liability was admitted by the assessee - remanded for fresh decision

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