https://www.taxtmi.com/caselaws?id=313620 The Gujarat HC quashed an ex-parte order dated 27.08.2019 by Additional Commissioner denying CENVAT credit to petitioner's factory due to wrong address mentioned in invoice. The court found gross violation of natural justice principles as the adjudicating authority failed to consider submissions and evidence, and did not comply with mandatory service provisions under section 37C of Central Excise Act. The authority proceeded ex-parte without proper notice service through prescribed methods like registered post or affixing at premises. Despite limitation period expiring for appeal, HC exercised Article 226 jurisdiction in exceptional circumstances to prevent gross injustice, setting aside the impugned order without examining merits. en-us Thu, 23 Sep 2021 00:00:00 +0530 Thu, 25 Apr 2024 06:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313620 The Gujarat HC quashed an ex-parte order dated 27.08.2019 by Additional Commissioner denying CENVAT credit to petitioner's factory due to wrong address mentioned in invoice. The court found gross violation of natural justice principles as the adjudicating authority failed to consider submissions and evidence, and did not comply with mandatory service provisions under section 37C of Central Excise Act. The authority proceeded ex-parte without proper notice service through prescribed methods like registered post or affixing at premises. Despite limitation period expiring for appeal, HC exercised Article 226 jurisdiction in exceptional circumstances to prevent gross injustice, setting aside the impugned order without examining merits. Case-Laws Central Excise Thu, 23 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313620