https://www.taxtmi.com/caselaws?id=40431 Departmental proceedings were not vitiated by breach of natural justice where the demand and show-cause notices gave full particulars, the appellants replied in detail, and the record showed no request for cross-examination or complaint about non-supply of the inspecting officer's report. The remand for de novo adjudication under excise appellate powers was valid because it did not itself enhance confiscation or penalty; it merely reopened the matter for fresh decision, leaving the appellants free to contest the proposed action. No inconsistency arose between the orders passed in the substitution and shortage proceedings and the stock-taking remand, as they concerned distinct notices and separate contraventions. en-us Wed, 11 Mar 1970 00:00:00 +0530 Sat, 09 Aug 2014 08:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40431 Departmental proceedings were not vitiated by breach of natural justice where the demand and show-cause notices gave full particulars, the appellants replied in detail, and the record showed no request for cross-examination or complaint about non-supply of the inspecting officer's report. The remand for de novo adjudication under excise appellate powers was valid because it did not itself enhance confiscation or penalty; it merely reopened the matter for fresh decision, leaving the appellants free to contest the proposed action. No inconsistency arose between the orders passed in the substitution and shortage proceedings and the stock-taking remand, as they concerned distinct notices and separate contraventions. Case-Laws Central Excise Wed, 11 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40431