https://www.taxtmi.com/caselaws?id=786370 Petitioners who abstained from adjudication were granted a fresh opportunity to file responses within four weeks, because they could have participated without prejudice to their challenge to the vires of Rule 26(2) of the Central Excise Rules, 2002; the impugned non-participation orders are set aside and adjudicating authorities must observe principles of natural justice and hear petitioners before disposing show-cause notices. The question on the vires of Rule 26(2) and all merits are kept open, but petitioners cannot benefit from their earlier non-participation or raise limitation to avoid disposal. en-us Tue, 20 Jan 2026 00:00:00 +0530 Thu, 12 Feb 2026 09:03:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786370 Petitioners who abstained from adjudication were granted a fresh opportunity to file responses within four weeks, because they could have participated without prejudice to their challenge to the vires of Rule 26(2) of the Central Excise Rules, 2002; the impugned non-participation orders are set aside and adjudicating authorities must observe principles of natural justice and hear petitioners before disposing show-cause notices. The question on the vires of Rule 26(2) and all merits are kept open, but petitioners cannot benefit from their earlier non-participation or raise limitation to avoid disposal. Case-Laws Central Excise Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786370