https://www.taxtmi.com/caselaws?id=761216 The CESTAT Ahmedabad allowed appeals by remand after finding violations of natural justice principles where the adjudicating authority failed to provide adequate personal hearings, giving only one notice for two consecutive dates instead of the required minimum three opportunities. The tribunal set aside personal penalty imposed on a partnership firm partner, following Gujarat HC precedent that separate penalties cannot be levied on partners. The redemption fine was also set aside as goods were unavailable for confiscation, consistent with established precedent. The matter was remanded to the adjudicating authority for fresh adjudication following natural justice principles. en-us Tue, 05 Nov 2024 00:00:00 +0530 Thu, 07 Nov 2024 08:47:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761216 The CESTAT Ahmedabad allowed appeals by remand after finding violations of natural justice principles where the adjudicating authority failed to provide adequate personal hearings, giving only one notice for two consecutive dates instead of the required minimum three opportunities. The tribunal set aside personal penalty imposed on a partnership firm partner, following Gujarat HC precedent that separate penalties cannot be levied on partners. The redemption fine was also set aside as goods were unavailable for confiscation, consistent with established precedent. The matter was remanded to the adjudicating authority for fresh adjudication following natural justice principles. Case-Laws Central Excise Tue, 05 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761216