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Central Excise - Highlights / Catch Notes

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Principles of natural justice - The remand cannot be ordered in ...


CESTAT's remand order unsustainable; fair hearing found, violations of Customs Act 1962 and Central Excise Act 1944 confirmed.

August 31, 2019

Case Laws     Central Excise     HC

Principles of natural justice - The remand cannot be ordered in such a casual manner, particularly, in a matter in which the CESTAT itself records that the Adjudicating Authority has made extensive examination and after granting fair opportunity of hearing to the parties came to the conclusion that there was violation of provisions of the Customs Act, 1962 and Central Excise Act, 1944. - Order of CESTAT not sustainable.

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