https://www.taxtmi.com/caselaws?id=402110 An adverse rejection of a fiscal exemption claim cannot be sustained when passed without prior notice or an opportunity of hearing, unless the governing statute or notification expressly excludes such procedure. The High Court held that the claimant's request under Notification No. 01/2010-CE was declined without a show cause notice or hearing, and the record disclosed no provision dispensing with natural justice. The order was therefore set aside and the matter remitted to the competent authority for fresh consideration after affording due opportunity of hearing. en-us Thu, 24 Sep 2020 00:00:00 +0530 Thu, 24 Dec 2020 10:29:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402110 An adverse rejection of a fiscal exemption claim cannot be sustained when passed without prior notice or an opportunity of hearing, unless the governing statute or notification expressly excludes such procedure. The High Court held that the claimant's request under Notification No. 01/2010-CE was declined without a show cause notice or hearing, and the record disclosed no provision dispensing with natural justice. The order was therefore set aside and the matter remitted to the competent authority for fresh consideration after affording due opportunity of hearing. Case-Laws Central Excise Thu, 24 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402110