https://www.taxtmi.com/caselaws?id=47153 An excise order forfeiting the facility of duty payment and requiring reversal of Cenvat credit was quashed because it had been issued without giving the assessee a hearing. The Madras HC held that, unless expressly or by necessary implication excluded, principles of natural justice apply to excise adjudication, and audi alteram partem must be read into the statutory scheme. As no hearing had been afforded before the impugned communication, the order was unsustainable and the matter was remitted for reconsideration after giving the assessee an opportunity to be heard. en-us Fri, 16 Jul 2004 00:00:00 +0530 Tue, 27 Jul 2010 12:22:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47153 An excise order forfeiting the facility of duty payment and requiring reversal of Cenvat credit was quashed because it had been issued without giving the assessee a hearing. The Madras HC held that, unless expressly or by necessary implication excluded, principles of natural justice apply to excise adjudication, and audi alteram partem must be read into the statutory scheme. As no hearing had been afforded before the impugned communication, the order was unsustainable and the matter was remitted for reconsideration after giving the assessee an opportunity to be heard. Case-Laws Central Excise Fri, 16 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47153