https://www.taxtmi.com/caselaws?id=4342 The Tribunal allowed the appeals, emphasizing the importance of objective consideration, opportunity of hearing, and procedural fairness in cases involving special audits under the Central Excise Act. The orders directing special audits were set aside due to lack of proper application of mind and absence of opportunity of hearing, with the matter remitted for de novo consideration. The Tribunal underscored the necessity for a fair process and opportunity of hearing before passing orders for special audit, aligning with a Supreme Court decision emphasizing the significance of objective assessment in such matters. en-us Tue, 22 Jan 2008 00:00:00 +0530 Fri, 27 Jun 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4342 The Tribunal allowed the appeals, emphasizing the importance of objective consideration, opportunity of hearing, and procedural fairness in cases involving special audits under the Central Excise Act. The orders directing special audits were set aside due to lack of proper application of mind and absence of opportunity of hearing, with the matter remitted for de novo consideration. The Tribunal underscored the necessity for a fair process and opportunity of hearing before passing orders for special audit, aligning with a Supreme Court decision emphasizing the significance of objective assessment in such matters. Case-Laws Central Excise Tue, 22 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4342