https://www.taxtmi.com/caselaws?id=761139 The Gauhati HC allowed the petition challenging a Central Excise order. The court found that the adjudicating authority failed to consider the petitioner's reply, violating natural justice principles. The first appellate authority had previously determined machine capacity at 301-750 pouches per minute and found no suppression or misrepresentation by the petitioner. Since this finding remained uncontested by higher authorities, it was binding on the adjudicating authority. The court held that without deliberate suppression, proceedings under Section 11A of the Central Excise Act could not be initiated, and alternative remedy was not efficacious in this case. en-us Mon, 21 Oct 2024 00:00:00 +0530 Wed, 06 Nov 2024 08:34:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761139 The Gauhati HC allowed the petition challenging a Central Excise order. The court found that the adjudicating authority failed to consider the petitioner's reply, violating natural justice principles. The first appellate authority had previously determined machine capacity at 301-750 pouches per minute and found no suppression or misrepresentation by the petitioner. Since this finding remained uncontested by higher authorities, it was binding on the adjudicating authority. The court held that without deliberate suppression, proceedings under Section 11A of the Central Excise Act could not be initiated, and alternative remedy was not efficacious in this case. Case-Laws Central Excise Mon, 21 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761139