2003 (9) TMI 419 - AT - Central Excise

Summary

Issues: Violation of principles of natural justice due to lack of personal hearing by the present Commissioner (Appeals).

Analysis:
The judgment by the Appellate Tribunal CESTAT, CHENNAI, involved a crucial issue concerning the violation of principles of natural justice. The Chartered Accountant representing the Appellant raised a significant point that the ld. Commissioner who passed the impugned order did not provide a personal hearing to the appellants. It was highlighted that the appellants were only heard by the earlier Commissioner (Appeals) and not by the present Commissioner (Appeals) who had previously served as SDR. This lack of personal hearing by the present Commissioner (Appeals) was deemed as a violation of the principles of natural justice.

During the proceedings, both parties were given an opportunity to present their arguments. The Chartered Accountant's submission regarding the absence of personal hearing by the present Commissioner (Appeals) was carefully considered by the tribunal. After evaluating the facts, the tribunal found merit in the argument presented and acknowledged that there was indeed a violation of the principles of natural justice. It was noted that since the appellants had only been heard by a different Commissioner (Appeals) previously, the present Commissioner (Appeals) should have conducted a personal hearing before passing the impugned order.

As a result of the established violation of natural justice principles, the tribunal set aside the impugned order and remanded the matter back to the Commissioner (Appeals) for a fresh decision. The tribunal emphasized the importance of providing a reasonable opportunity for the appellants to be heard in the matter. The judgment concluded that the appeal succeeded by way of remand, ordering a reevaluation of the case with due consideration to the principles of natural justice.