TaxTMI 
TaxTMI 
1999 (7) TMI 92
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....1998 passed by the Commissioner (Appeals), Bangalore. 2. Briefly stated the facts of the case are that the Asst. Commissioner rejected four rebate claims totalling Rs. 2,91,565/- under Section 11B of the CEA, 1944 read with Rule 12(1)(a) of the CER, 1944. The Commissioner (Appeals) rejected the appeal. 3. Sri K. S. Ravi Shankar, Advocate was heard on 27-5-1999. By submitting a written statement,....
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....r on 24-6-1996, whereafter show cause notice in respect of each claim was issued under Regd. Post AD letter all dated 21-8-1996, 22-8-1996 i.e., after nearly two months. One of the conditions of the show cause notice was that if no cause was shown against the action proposed to be taken within 30 days of receipt of the notice, the case will be decided ex parte. It is also on record the 21st and 22....
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....servance of the cardinal principles of natural justice, one of which being that a noticee has to be put to notice about the charge levelled against him/them, secondly reasonable opportunity has to be offered to defend the charge(s) and thirdly personal hearing wherever sought for is granted. In the instant cases though written show cause notices were given for replying to the proposals for rejecti....