If Authority Fails to Follow CESTAT’s Direction, Denies Fair Hearing, Signifies Gross Laches: HC

Ipinit Vanaspati Ltd. Vs Principal Commissioner (Orissa High Court) The Orissa High Court recently addressed a case involving Ipinit Vanaspati Ltd. vs. Principal Commissioner, emphasizing the authority’s obligation to follow the directions of the Customs Excise and Service Tax Appellate Tribunal (CESTAT). The court’s ruling sheds light on the significance of providing a fair hearing and complying with the principles of natural justice in matters related to Central Excise. Detailed Analysis: The petitioners sought to quash the order dated 22.11.2021, confirming a Central Excise dut...