Matter Heard by One Commissioner & Order Passed by Another Commissioner Without Considering Assessee’s Submissions: CESTAT Quashes Order on Natural Justice Violation

Matter Heard by One Commissioner - Order Passed by Another Commissioner - Commissioner - Submissions - CESTAT - Natural Justice Violation - taxscan

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Kolkata has set aside the order passed by the Commissioner of Central Excise citing a grave violation of the principles of natural justice since the order was passed by a different commissioner from the one who heard the matter and the order was passed without considering…

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