2004 (1) TMI 439 - AT - Customs

Summary

Issues:
- Opportunity of hearing not granted by adjudicating authority.
- Commissioner (Appeals) dismissing appeal instead of remanding the matter.
- Refund claim rejection without opportunity of hearing.

The appeal before the Appellate Tribunal CESTAT, New Delhi was filed by the appellants against the Order-in-Appeal passed by the Commissioner (Appeals). The main contention raised was that the adjudicating authority did not grant any opportunity of hearing, which was acknowledged by the Commissioner (Appeals) in the impugned order. However, the Commissioner (Appeals) stated that he lacked the power to remand the case and instead dismissed the appeal. The Commissioner (Appeals) noted that a personal hearing was conducted before a Deputy Commissioner of Customs, and the subsequent order was passed by another Deputy Commissioner, highlighting a procedural irregularity. Despite recognizing this as a case warranting remand due to a denial of the Principles of Natural Justice, the Commissioner (Appeals) felt constrained by a previous decision of the Hon'ble CEGAT (Delhi) Larger Bench. Consequently, the impugned order was set aside, and the matter was remanded to the adjudicating authority for a fresh decision after providing the appellants with the opportunity of hearing. The appeal was disposed of through remand, emphasizing the importance of procedural fairness and the right to be heard in such matters.