Imposition of penalty without opportunity of being heard cannot be sustained

C.C.E.-Ahmedabad-ii Vs Leamak Healthcare P Ltd (CESTAT Ahmedabad)

CESTAT Ahmedabad held that imposition of penalty without granting an opportunity of being heard is against the principles of natural justice and accordingly cannot be sustained.

Facts-

M/s. Leamak Healthcare P Ltd. (LHL) are engaged in the manufacture of confectionary items on behalf of M/s. ITC Ltd. on job work basis. As per the agreement entered between LHL and ITC, the

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