https://www.taxtmi.com/caselaws?id=345227 Non-supply of investigation reports before passing a restrictive order under Rule 12CCC of the Central Excise Rules, 2002 read with Section 12AA of the CENVAT Credit Rules, 2004 violated natural justice. The authority was required to examine the records, afford a hearing, and disclose the material proposed to be relied upon so that an effective reply could be made. As the investigation reports dated 20 and 21 December 2016 were not furnished before the order, the affected party was denied a meaningful opportunity of defence. Later supply of documents did not cure the breach, and the Calcutta HC treated the order as liable to be set aside. en-us Tue, 04 Jul 2017 00:00:00 +0530 Thu, 28 Dec 2017 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345227 Non-supply of investigation reports before passing a restrictive order under Rule 12CCC of the Central Excise Rules, 2002 read with Section 12AA of the CENVAT Credit Rules, 2004 violated natural justice. The authority was required to examine the records, afford a hearing, and disclose the material proposed to be relied upon so that an effective reply could be made. As the investigation reports dated 20 and 21 December 2016 were not furnished before the order, the affected party was denied a meaningful opportunity of defence. Later supply of documents did not cure the breach, and the Calcutta HC treated the order as liable to be set aside. Case-Laws Central Excise Tue, 04 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345227