https://www.taxtmi.com/caselaws?id=124103 Withdrawal of deferred duty payment facility without notice or an opportunity of hearing violated natural justice and could not be sustained. The corrigendum that materially enhanced the penalty without recorded reasons was also impermissible, as it could not validly alter the original adjudication and had not been noticed by the appellate authority. The record further showed that duty liability had been discharged by debit in the Cenvat account, which was treated as payment of duty under excise law. On these grounds, the impugned order was set aside and the appeals were allowed with consequential relief. en-us Thu, 29 May 2008 00:00:00 +0530 Tue, 25 Sep 2012 15:31:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124103 Withdrawal of deferred duty payment facility without notice or an opportunity of hearing violated natural justice and could not be sustained. The corrigendum that materially enhanced the penalty without recorded reasons was also impermissible, as it could not validly alter the original adjudication and had not been noticed by the appellate authority. The record further showed that duty liability had been discharged by debit in the Cenvat account, which was treated as payment of duty under excise law. On these grounds, the impugned order was set aside and the appeals were allowed with consequential relief. Case-Laws Central Excise Thu, 29 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124103