https://www.taxtmi.com/caselaws?id=49205 Rebate claims under Section 11B of the Central Excises and Salt Act, 1944 read with Rule 12(1)(a) of the Central Excise Rules, 1944 were set aside because the replies to the show cause notices were not considered and no effective personal hearing was granted. The record showed compliance with departmental clarifications and timely replies, but the adjudication proceeded without a reasonable opportunity of hearing. An order passed in haste without considering the assessee's response cannot stand as a proper exercise of quasi-judicial power. The original and appellate orders were therefore set aside and the matters remanded for fresh decision in accordance with natural justice. en-us Fri, 02 Jul 1999 00:00:00 +0530 Thu, 12 Aug 2010 14:09:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49205 Rebate claims under Section 11B of the Central Excises and Salt Act, 1944 read with Rule 12(1)(a) of the Central Excise Rules, 1944 were set aside because the replies to the show cause notices were not considered and no effective personal hearing was granted. The record showed compliance with departmental clarifications and timely replies, but the adjudication proceeded without a reasonable opportunity of hearing. An order passed in haste without considering the assessee's response cannot stand as a proper exercise of quasi-judicial power. The original and appellate orders were therefore set aside and the matters remanded for fresh decision in accordance with natural justice. Case-Laws Central Excise Fri, 02 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49205