2013 (10) TMI 1316 - SCH - Central Excise

Show cause notice challenged - violation of principle of natural justice - Opportunity of being heard - as per assessee the authority concerned has already made up mind and this notice has been issued only to project that opportunity of hearing is sought to be given to the petitioner before passing the same order for which decision has been taken by the authority and it has been communicated in the show cause notice itself - Supreme Court after condoning the delay and granting the leave and hearing the counsel held that paragraphs 15 and 16 of the show cause notice dated 15-10-2012 requires to be changed, as the language used in it is improper - paragraphs 15 and 16 shall be recast and the amended paragraphs of the said show cause notice shall be sent to the noticee within six weeks.

Summary

The Supreme Court condoned delay, granted leave, and allowed an appeal regarding improper language in a show cause notice, directing for paragraphs 15 and 16 to be changed and the matter to be handled by an officer named by the Central Board of Excise & Customs. The High Court's order was modified accordingly, with no costs imposed.