https://www.taxtmi.com/caselaws?id=91813 Rule 233A of the Central Excise Rules, 1944 required a written show cause notice and a reasonable opportunity of hearing before confiscation or penalty. An alleged waiver by the assessee did not remove the officer's duty to follow that mandatory procedure. An order passed without notice and without hearing violated the prescribed safeguard and the principles of natural justice, so the matter had to be reconsidered after compliance with notice and hearing requirements. en-us Tue, 18 May 1999 00:00:00 +0530 Fri, 21 Oct 2011 11:41:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91813 Rule 233A of the Central Excise Rules, 1944 required a written show cause notice and a reasonable opportunity of hearing before confiscation or penalty. An alleged waiver by the assessee did not remove the officer's duty to follow that mandatory procedure. An order passed without notice and without hearing violated the prescribed safeguard and the principles of natural justice, so the matter had to be reconsidered after compliance with notice and hearing requirements. Case-Laws Central Excise Tue, 18 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91813