2007 (10) TMI 478 - Commissioner - Central Excise

Summary

Issues: Violation of natural justice in the impugned order due to lack of proper notice and personal hearing.

In this case, the impugned order by the Adjudicator was challenged on the grounds of violating the principles of natural justice. The appellant contended that they were not served with the show cause notice or the dates of the personal hearings. The advocate argued that the order was passed hastily and without proper service of notices, highlighting the procedural lapses in issuing notices for consecutive dates without ensuring the appellant's awareness. The advocate's skepticism about the Adjudicator's claim was deemed justified, considering the distance of the appellant's factory from the hearing location, making the expectation of instant notice delivery unreasonable. The judgment emphasized the need for vigilance against executive arbitrariness to protect a taxpayer's rights and differentiate between genuine and spurious claims. Ultimately, the impugned order was set aside for gross violation of natural justice, and the appeal was allowed by way of remand, with a directive to send proper notices, grant a personal hearing, and pass appropriate orders in accordance with the law.