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Central Excise - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Recovery of duty from successor industry - the appellant having ...


Court Rules in Favor of Appellant: No Duty Recovery Without Fair Hearing, Upholds Natural Justice Principles.

November 20, 2018

Case Laws     Central Excise     HC

Recovery of duty from successor industry - the appellant having not been heard, there is flagrant violation of principles of natural justice and the appellant cannot be left without any remedy in law merely because he has purchased some debris of old go-down tin shed where at some prior point of time an industry was operational.

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