2020 (2) TMI 1494 - HC - Indian Laws

Breach of principles of natural justice - adjournment sought was not granted - HELD THAT - The petitioner s request for adjournment was not granted on the count of strict adherence to the 3 opportunities and Section 33A of the Central Excise Act and when Supreme Court judgment in case of SALEM ADVOCATE BAR ASSOCIATION TAMIL NADU VERSUS UNION OF INDIA 2005 (8) TMI 714 - SUPREME COURT the strict adherence to such procedural aspect would not treated as an impediment so as to prevent the authority from curtaining the opportunity in the facts of appropriate case. Hence notice is issued for final disposal. Liberty to the petitioner to approach the Court in case of any coercive steps from the authority.

Summary

The Gujarat High Court issued a notice for final disposal on 20.03.2020 in a case where the petitioner raised concerns about breach of natural justice principles. The petitioner requested an opportunity before the authority on the merits of the matter, but their adjournment request was denied due to strict adherence to procedural rules. The court allowed the petitioner to approach the Court in case of any coercive steps from the authority.