2016 (12) TMI 849

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..... oner has passed the impugned order. No materials have been placed on record to suggest that the Commissioner had given a notice of hearing to the petitioners. The show-cause notice was issued by a different personnel of the department. The reply thereto has not been taken into consideration by the Commissioner. In such circumstances, I am of the view that the Commissioner has acted in breach of th .....

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..... mmissioner did not afford the petitioners a reasonable opportunity of hearing prior to passing of the impugned order. He submits that, Section 14AA has twin obligations so far as the authorities are concerned. The first obligation is to pass a reasoned order which in the present case the Commissioner has done in the impugned order. The other obligation is to give an opportunity of hearing which th .....

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..... ral Excise Act, 1944 were considered. The authroties were found to have two obligations, that is, the obligation to pass a reasoned order and secondly, to adhere to the principles of natural justice to discharge while an authority seeks to exercise the powers under Section 14AA. In the present case, although the impugned order is a reasoned one, the same was passed without hearing the petitioners. .....

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