2021 (1) TMI 268

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..... hearing to the writ applicant before passing the impugned order dated 17.06.2020? - HELD THAT:- In the case on hand, the Designated Committee took the view that as an inquiry has been initiated pursuant to the summons under Section 14 of the Central Excise Act, 1944, the declaration of self assessment cannot be accepted. Let Notice for final disposal be issued to the respondents, returnable o .....

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..... as been given up. 3. The short point now to be considered by this Court is, whether the Designated Committee should have given an opportunity of hearing to the writ applicant before passing the impugned order dated 17.06.2020 (at AnnexureA to the writ application). In this regard, Mr. Dave seeks to rely upon few orders passed by the different High Courts taking the view that the Designated Comm .....

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