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Central Excise - Highlights / Catch Notes

Home Highlights January 2022 Year 2022 This

CENVAT Credit - credit taken on bills of entry of imported goods ...


Adjudicating authority breached natural justice by denying documents and effective hearing in CENVAT Credit case.

January 7, 2022

Case Laws     Central Excise     AT

CENVAT Credit - credit taken on bills of entry of imported goods without receipt of the goods - The adjudicating authority has grossly violated the principles of natural justice by not providing the documents as requested by the appellant and also not giving the effective hearing to the appellants - without going into the other details of the adjudication order, it is held that the principles of natural justice which is the foremost requirement for any adjudication, needs to be followed. - AT

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