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Central Excise - Highlights / Catch Notes

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Violation of principles of natural justice - Recovery of central ...


High Court Orders Refund for Central Excise Duty Recovery Due to Lack of Proof of Adjudication Order Service.

July 2, 2022

Case Laws     Central Excise     HC

Violation of principles of natural justice - Recovery of central excise duty, interest and penalty without service of adjudication order - absence of actual proof of any service of the adjudication order upon the petitioner - Section 37C of the Central Excise Act, 1944 - interim relief granted - directed to take immediate steps for refund of the amount recovered in excess of 20 per cent of the demand - HC

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