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Central Excise - Highlights / Catch Notes

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Violation of principles of natural justice - non-grant of ...

Central Excise

February 21, 2023

Violation of principles of natural justice - non-grant of opportunity of hearing - last hearing was virtual hearing granted only to main noticee with respect to only one show cause notice and noticee had sent the correction in record of personal hearing, which is not taken on record. - In this view, non-granting of effective hearing itself is in gross violation of natural justice. - Matter restored back - HC

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