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    <title>2015 (10) TMI 687 - GAUHATI HIGH COURT</title>
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    <description>The court quashed the demand notices issued by the Assistant Commissioner for Excise Duty on 100% Polyester yarn, directing a fresh hearing in compliance with the law. Despite the availability of an appeal process, the court intervened due to prolonged pendency and blatant illegality in the issuance of notices without following natural justice principles. The judgment emphasized the importance of procedural fairness in administrative actions, ensuring parties&#039; rights to a fair hearing and lawful decision-making process.</description>
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      <description>The court quashed the demand notices issued by the Assistant Commissioner for Excise Duty on 100% Polyester yarn, directing a fresh hearing in compliance with the law. Despite the availability of an appeal process, the court intervened due to prolonged pendency and blatant illegality in the issuance of notices without following natural justice principles. The judgment emphasized the importance of procedural fairness in administrative actions, ensuring parties&#039; rights to a fair hearing and lawful decision-making process.</description>
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