9911796707
|
Home
Issues involved: Impugning order for Excise Duty payment and penalty, violation of principles of natural justice.
Impugned Order and Violation of Natural Justice: The writ petition challenged an order requiring payment of Excise Duty and a penalty within a short timeframe, alleging violation of natural justice principles. The petitioners had requested cross-examination of 30 witnesses to test statements made, but the order was passed without further hearing, emphasizing reliance on recovered documents rather than oral evidence. The court found the order to be a travesty of natural justice, emphasizing the denial of the right to present evidence and have a personal hearing, leading to the order being set aside. Remedial Directions: The court directed the respondent to decide on allowing cross-examination of witnesses within three weeks, providing reasons if disallowed. The petitioners were to be permitted to cross-examine approved witnesses and present their own evidence, with proceedings to be conducted promptly. After completion of witness examination and arguments, a fresh reasoned order was to be passed within eight months, disregarding the previously set aside order. Final Decision: The impugned order was quashed, and the respondent was instructed to proceed with the show cause notice in accordance with the court's directions, ensuring adherence to principles of natural justice.
|
