2023 (12) TMI 1429 - HC - Central Excise

Requirement to allow cross-examination which is mandated u/s 9D of the Central Excise Act 1944 - violation of principles of natural justice - HELD THAT - Issue Notice returnable on 24th January 2024.

Summary

In the case before the Gujarat High Court, presided over by Honourable Mr. Justice Bhargav D. Karia and Honourable Mr. Justice Niral R. Mehta, the petitioners, represented by Mr. Amal Paresh Dave, challenged an Order-in-Original dated 30th October, 2023. The Central Excise & Service Tax Appellate Tribunal had previously remanded the matter to the Adjudicating Authority, emphasizing the necessity of allowing cross-examination as mandated by Section 9D of the Central Excise Act, 1944. Despite this directive, the Adjudicating Authority issued the impugned order without granting the petitioners the opportunity for cross-examination, asserting that Section 9D was not applicable. The petitioners cited the precedent set in Manek Chemicals Pvt. Ltd. v. Union of India, 2016(334) E.L.T. 302 (Guj.), to support their argument. The Court issued a notice, returnable on 24th January, 2024, to address these issues.