The Madhya Pradesh High Court considered the maintainability of ...

Violation of natural justice: Demand of duty. RUDs not supplied, hearing not provided. Matter restored back.

Case Laws Central Excise

May 29, 2024

The Madhya Pradesh High Court considered the maintainability of a petition regarding the recovery of short paid Central Excise Duty. The court noted that the availability of an alternative remedy does not automatically bar the filing of a writ petition, as it depends on the specific circumstances of each case. Citing a Supreme Court judgment, the court emphasized that the doctrine of alternative remedy is a matter of policy and discretion rather than a strict legal rule. The petitioner was found to have been denied the necessary documents and a fair hearing, leading to a violation of principles of natural justice. As a result, the court set aside the final order of recovery and remanded the matter back to the authority for fresh adjudication, allowing the petition by way of remand.

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The Madhya Pradesh High Court considered the maintainability of ...

Violation of natural justice: Demand of duty. RUDs not supplied, hearing not provided. Matter restored back.

Case Laws Central Excise

May 29, 2024

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