Improper Notice Issued During Appeal Violates Natural Justice

The High Court held that the respondent's issuance of a notice for final adjudication during the pendency of the appeal was improper and in violation of principles of natural justice. The Court directed respondent No.2 to refrain from taking any coercive action until the appeal was decided by the Tribunal.

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The petitioner's request for cross-examination during assessment proceedings was rejected by the respondent No.2 - Commissioner Central Excise, Udaipur. The petitioner appealed to the Customs, Excise & Service Tax Appellate Tribunal, New Delhi. Despite the pending appeal, respondent No.2 issued a notice for final adjudication. The High Court issued notice in this matter.

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