https://www.taxtmi.com/caselaws?id=332723 The High Court of Calcutta ruled in favor of the petitioner, setting aside the impugned order under Section 14AA of the Central Excise Act, 1944. The court held that principles of natural justice must be followed when civil consequences are at stake, even if not explicitly required by the statute. The lack of reasoning in the order and failure to provide the petitioner with a hearing rendered it procedurally flawed. The decision emphasized the necessity of affording a reasonable opportunity of hearing in cases entailing civil consequences. en-us Thu, 15 Sep 2016 00:00:00 +0530 Fri, 17 Feb 2017 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332723 The High Court of Calcutta ruled in favor of the petitioner, setting aside the impugned order under Section 14AA of the Central Excise Act, 1944. The court held that principles of natural justice must be followed when civil consequences are at stake, even if not explicitly required by the statute. The lack of reasoning in the order and failure to provide the petitioner with a hearing rendered it procedurally flawed. The decision emphasized the necessity of affording a reasonable opportunity of hearing in cases entailing civil consequences. Case-Laws Central Excise Thu, 15 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332723