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Central Excise - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Natural justice - Revenue unilaterally concluded that the goods ...


Revenue Authorities' Prejudgment in SCN Violates Natural Justice Principles in Gutkha/Pan Masala Case, Causing Miscarriage of Justice.

February 14, 2017

Case Laws     Central Excise     AT

Natural justice - Revenue unilaterally concluded that the goods manufactured by appellants were Gutkha/Pan Masala. Therefore, there has been violation of principle of natural justice and said SCN indicates the pre judging of the issue by the framers of the charge in the SCN - there has been miscarriage of justice - AT

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