https://www.taxtmi.com/caselaws?id=403896 The court ruled in favor of the petitioner, setting aside and quashing the notices and related proceedings initiated under Sections 14A and 14AA of the Central Excise Act. The judgment emphasized the importance of granting the assessee an opportunity of being heard before taking any action under Section 14AA, citing legal precedents supporting the right to a hearing. The court found that the respondent authorities violated principles of natural justice by not providing the petitioner with a hearing opportunity, directing them to proceed afresh in accordance with the law. en-us Mon, 08 Feb 2021 00:00:00 +0530 Wed, 10 Feb 2021 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403896 The court ruled in favor of the petitioner, setting aside and quashing the notices and related proceedings initiated under Sections 14A and 14AA of the Central Excise Act. The judgment emphasized the importance of granting the assessee an opportunity of being heard before taking any action under Section 14AA, citing legal precedents supporting the right to a hearing. The court found that the respondent authorities violated principles of natural justice by not providing the petitioner with a hearing opportunity, directing them to proceed afresh in accordance with the law. Case-Laws Central Excise Mon, 08 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403896