https://www.taxtmi.com/caselaws?id=765193 The Gujarat HC declined to entertain a petition challenging recovery of Central Excise Duty proceedings involving clandestine removal allegations. Despite petitioner's claims of natural justice violations regarding witness cross-examination and document access, the court noted that CESTAT had already remanded the matter for compliance with procedural requirements. When witnesses failed to appear on the scheduled date, the adjudicating authority proceeded with the case. The HC directed petitioner to approach CESTAT through statutory appeal under Section 35E of Central Excise Act, 1944, granting four weeks to file appeal without delay issues. Petition disposed of with liberty to approach CESTAT. en-us Fri, 03 Jan 2025 00:00:00 +0530 Tue, 28 Jan 2025 08:24:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765193 The Gujarat HC declined to entertain a petition challenging recovery of Central Excise Duty proceedings involving clandestine removal allegations. Despite petitioner's claims of natural justice violations regarding witness cross-examination and document access, the court noted that CESTAT had already remanded the matter for compliance with procedural requirements. When witnesses failed to appear on the scheduled date, the adjudicating authority proceeded with the case. The HC directed petitioner to approach CESTAT through statutory appeal under Section 35E of Central Excise Act, 1944, granting four weeks to file appeal without delay issues. Petition disposed of with liberty to approach CESTAT. Case-Laws Central Excise Fri, 03 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765193