https://www.taxtmi.com/caselaws?id=72629 Rule 233A of the Central Excise Rules, 1944 required notice and a reasonable opportunity of representation and personal hearing before confiscation or penalty, unless waived. The adjudication was ex parte and no personal hearing was granted, so the mandatory procedural safeguard and principles of natural justice were breached. The confiscation, duty demand and penalty order was therefore unsustainable and was set aside, with the matter remanded for fresh adjudication after granting a reasonable opportunity of hearing. en-us Fri, 28 Nov 1986 00:00:00 +0530 Fri, 20 May 2011 18:08:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72629 Rule 233A of the Central Excise Rules, 1944 required notice and a reasonable opportunity of representation and personal hearing before confiscation or penalty, unless waived. The adjudication was ex parte and no personal hearing was granted, so the mandatory procedural safeguard and principles of natural justice were breached. The confiscation, duty demand and penalty order was therefore unsustainable and was set aside, with the matter remanded for fresh adjudication after granting a reasonable opportunity of hearing. Case-Laws Central Excise Fri, 28 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72629