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Central Excise - Highlights / Catch Notes

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Scope of SCN - The basis on which the Adjudicating Authority has ...


Adjudicating Authority Exceeded Show Cause Notice Scope, Violating Natural Justice by Withholding Verification Report from Appellant.

July 28, 2023

Case Laws     Central Excise     AT

Scope of SCN - The basis on which the Adjudicating Authority has confirmed the demand has never been subject matter of the show cause notice and therefore, we hold that Adjudicating Authority has travelled beyond the scope of the show cause notice and therefore, violated the principles of natural justice by not disclosing the verification report to the appellant, this clearly amounts to an act of violation of the principles of natural justice. - AT

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