https://www.taxtmi.com/caselaws?id=42281 Action under Rule 57-I of the Central Excise Rules, 1944 could not be taken without a prior opportunity to show cause, because the provision did not expressly exclude natural justice and the disallowance of wrongly taken credit affected civil rights. In the absence of any cogent reason to dispense with a pre-decisional hearing, the rule of audi alteram partem applied. Since no prior notice or hearing was given before the impugned orders, the orders were held unsustainable and liable to be quashed. Any fresh action was required to be preceded by reasonable opportunity and followed by a speaking order after considering the explanation offered. en-us Wed, 09 Sep 1987 00:00:00 +0530 Thu, 10 Jun 2010 12:26:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42281 Action under Rule 57-I of the Central Excise Rules, 1944 could not be taken without a prior opportunity to show cause, because the provision did not expressly exclude natural justice and the disallowance of wrongly taken credit affected civil rights. In the absence of any cogent reason to dispense with a pre-decisional hearing, the rule of audi alteram partem applied. Since no prior notice or hearing was given before the impugned orders, the orders were held unsustainable and liable to be quashed. Any fresh action was required to be preceded by reasonable opportunity and followed by a speaking order after considering the explanation offered. Case-Laws Central Excise Wed, 09 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42281