Principles of natural justice are grounded in procedural fairness which ensures taking of correct decision and procedural fairness is fundamentally an instrumental good, in the sense that procedure should be designed to ensure accurate or appropriate outcomes. In fact, procedural fairness is valuable in both instrumental and non-instrumental terms - Dharampal Satyapal Ltd. Vs Dy. Commissioner of C.Ex., Gauhati - 2015 (320) E.L.T 3 (S.C).
For bringing the notification into force and make it effective, two conditions are mandatory, viz., (1) Notification should be duly published in the official gazette, (2) it should be offered for sale on the date of its issue by the Directorate of Publicity and Public Relations of the Board, New Delhi - UOI & Ors Vs M/s Param Industries Ltd & Ors - 2015 TIOL 140 SC CUS.
If the method of testing of any item of Central Excise Tariff is not mentioned then the Indian standard Institution’s method should be applied. That this would apply to the Custom’s Act as well. If the law requires that something be done in a particular manner, it must be done in that manner, and if not done in that manner has no existence in the eye of law at all - Tata Chemicals Ltd. Vs Commissioner of Cus.(Preventive), Jamnagar - 2015 (320) E.L.T 45 (S.C).
It is possible to envisage situations where the goods procured for the use as input may become surplus for variety of reasons, but it cannot be automatically said that procurement of excess raw material would, by itself, render the claim of cenvat as fraudulent -Commissioner of Central Excise Vs Finolex Cable Ltd - 2015 (320) ELT 256 (Bom).
Condoning the delay always advances cause of justice and afford opportunity to parties to contest the case on merits whereas; not condoning the delay results in denial of justice and deprive them of an opportunity - Hindustan Unilever Limited Vs Commissioner of Central Excise, Assam - 2015 (320) ELT 262 (Gau).
Requirement of pre deposit as per amended provision of Section 35F would apply to all appeal filed on or after 06-08-2014 - Ganesh Yadav Vs. UOI - 2015 TIOL 1490 HC ALL ST.