Clandestine removal - CTD/TMT bars - provisions of Section 9D of ...

Court Overturns Order Due to Non-Compliance with Section 9D; Case Remanded for Rehearing with Proper Procedures.

January 7, 2022

Case Laws     Central Excise     AT

Clandestine removal - CTD/TMT bars - provisions of Section 9D of the Central Excise Act have not been followed - Although in the instant case, opportunities were granted by the adjudicating authority to the appellant but they chose not to participate in the proceeding - When the legislature has laid down a procedure to be followed then it has to be done in that way only and no shortcut can be adopted. Therefore on this ground alone, without going into the merits of the matter, it is deemed proper to set aside the impugned order and remand the matter back to the adjudicating authority for de novo adjudication after giving an opportunity of hearing to the appellant - AT

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