https://www.taxtmi.com/caselaws?id=768335 Gujarat HC quashed excise orders dated 26/05/2022 and appellate order dated 24/02/2023 for violating principles of natural justice. The adjudicating authority failed to properly serve notice and provide opportunity of hearing as required under Section 33 of Central Excise Act read with Section 83 of Finance Act, 1994. The notice improperly fixed three hearing dates simultaneously, contrary to Section 33A proviso. Without proper service, petitioner could not attend hearings, yet authority proceeded ex-parte assuming three adjournments were granted. Matter remanded to adjudicating authority for fresh decision with proper hearing opportunity. en-us Fri, 21 Mar 2025 00:00:00 +0530 Sat, 05 Apr 2025 08:23:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768335 Gujarat HC quashed excise orders dated 26/05/2022 and appellate order dated 24/02/2023 for violating principles of natural justice. The adjudicating authority failed to properly serve notice and provide opportunity of hearing as required under Section 33 of Central Excise Act read with Section 83 of Finance Act, 1994. The notice improperly fixed three hearing dates simultaneously, contrary to Section 33A proviso. Without proper service, petitioner could not attend hearings, yet authority proceeded ex-parte assuming three adjournments were granted. Matter remanded to adjudicating authority for fresh decision with proper hearing opportunity. Case-Laws Service Tax Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768335