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Issues: Waiver of pre-deposit of penalty, Contravention of principles of natural justice, Failure to issue notice of hearing to the advocate, Remand of the case for fresh decision
In this case, the Appellate Tribunal CESTAT, Mumbai, considered an application for the waiver of pre-deposit of a penalty imposed on the appellant for the recovery of old jewellery studded with diamonds. The tribunal found that the appeal could be decided at this stage as the appellant's main grievance was the contravention of principles of natural justice. Therefore, after waiving the pre-deposit, the tribunal proceeded with the final disposal of the appeal. Regarding the failure to issue a notice of hearing to the advocate, it was noted that in response to the show cause notice, a reply was filed by the advocate. However, the Commissioner did not issue a notice of hearing to the advocate as there was no vakalatnama filed before him. Instead, a notice of personal hearing was sent directly to the appellant, which was returned undelivered. The tribunal observed that the Commissioner should have verified the authority of the advocate to represent the appellant by requesting a vakalatnama before passing the impugned order. Due to this procedural lapse, the tribunal concluded that the impugned order needed to be set aside, and the case was remanded to the jurisdictional Commissioner for a fresh decision in accordance with the law, ensuring a reasonable opportunity of hearing to the appellant or the appellant's representative. Ultimately, the tribunal allowed the appeal by way of remand, emphasizing the importance of adhering to procedural fairness and providing a fair opportunity for the appellant to present their case. The judgment highlights the significance of following due process and ensuring that all parties are given a proper chance to be heard before a decision is made.
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