Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Central Excise Act 1944 - s. 11A - Finance Act 2003 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Central Excise Act, 1944 - s. 11A - Finance Act, 2003 ~ s.154- Initiation of recovery proceedings without show causenotice - Exemption of excise duty for certain tobaccoproducts to new industrial units in North-Eastern region -Said exemption withdrawn - Withdrawal challenged byassessee - Subsequently, vide s. 154, withdrawal of benefiteffected from retrospective effect - In R. C. Tobacco's casethis Court upheld the constitutional validity of s. 154 -Thereafter, recovery order passed by the Department againstassessee for the benefit drawn by the assessee - Said orderpassed without issuing notice - Challenge to, on the groundof violation of principles of natural justice - Held: Everyviolation of a facet of natural justice may not lead to theconclusion that order passed is always null and void- Validityof the order has to be decided on the touchstone of 'prejudice'- Ultimate test is always the same, viz., the test of prejudiceor the test of fair hearing- On facts, issuance of notice wouldbe an empty formality and the case stands covered by'useless formality theory' - Thus, non-issuance of noticebefore sending communication did not result in any prejudiceto assessee and it may not be feasible to direct theDepartment to take fresh action after issuing notice as thatwould be a mere formality. Natural justice - Concept and doctrine of - Explained and discussed. |
Judge | Hon'ble Mr. Justice Arjan Kumar Sikri |
Neutral Citation | 2015 INSC 417 |
Petitioner | Mis. Dharampal Satyapal Ltd. |
Respondent | Deputy Commissioner Of Central Excise, Gauhati & Ors. |
SCR | [2015] 6 S.C.R. 437 |
Judgement Date | 2015-05-14 |
Case Number | 4458-4459 |
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