https://www.taxtmi.com/caselaws?id=424291 The appeal was allowed as the penalty imposed under Rule 8(3A) of the Central Excise Rules, 2002 was set aside due to a violation of the principle of natural justice. Despite the mandatory nature of the penalty, the Revenue's failure to issue a show cause notice and provide an opportunity for the appellant to defend their case was deemed a breach of natural justice. The judgment underscores the significance of affording a fair chance for the assessee to present their position before imposing penalties, emphasizing the need to adhere to principles of natural justice in such matters. en-us Fri, 24 Jun 2022 00:00:00 +0530 Mon, 20 Feb 2023 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424291 The appeal was allowed as the penalty imposed under Rule 8(3A) of the Central Excise Rules, 2002 was set aside due to a violation of the principle of natural justice. Despite the mandatory nature of the penalty, the Revenue's failure to issue a show cause notice and provide an opportunity for the appellant to defend their case was deemed a breach of natural justice. The judgment underscores the significance of affording a fair chance for the assessee to present their position before imposing penalties, emphasizing the need to adhere to principles of natural justice in such matters. Case-Laws Central Excise Fri, 24 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424291