2019 (4) TMI 533

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....titioner. Shri Kaushik Chanda, Additional Solicitor General, Debashis Basu and K.K. Maity, for the Respondent. ORDER A show cause notice dated May 6, 2014 and an order-in-original dated September 28, 2018 are under challenge in the present writ petition. 2. Learned Additional Advocate General for the petitioner submits that, the impugned order suffers from breach of principles of ....

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....& Ors.) and submits that, non-consideration of a binding authority amounts to breach of principles of natural justice. He relies upon 2009 (243) E.L.T. 429 (Tri. - Kolkata) (Esab India Ltd. v. Commissioner of C. Ex., Kolkata-VI) and submits that, the decision is by the jurisdictional Eastern Bench of CESTAT, which is binding upon the adjudicating authority. The adjudicating authority failed to app....

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....judicating authority failed to take into consideration a relevant authority, cited before it, the same will tantamount to breach of principles of natural justice, vitiating the impugned order. A writ petition is maintainable in such aspect. 7. It appears from the records that, the petitioner suffered a show cause notice dated May 6, 2014 to which the petitioner submitted a reply. In the re....

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....supra). The confirmation of the demand made in the show cause notice by the impugned order is contrary to the ratio laid down in Esab India Ltd. (supra). Therefore, in my view, non-consideration of Esab India Ltd. (supra) is an incident, which tantamounts to breach of principles of natural justice by the adjudicating authority. 8. In such circumstances, the impugned order is set aside. The....