2009 (9) TMI 717 - AT - Central Excise

Summary

Issues involved: Challenge to interim order u/s 27-2-09 passed by Commissioner, failure to afford fair opportunity of being heard to the appellants.

Summary:
The judgment pertains to a challenge against an interim order passed by the Commissioner, Faridabad, focusing on the failure to provide a fair opportunity of being heard to the appellants. The appellants had requested copies of relied upon documents and return of unrelied documents, which were furnished late. Despite informing the authority that they needed time to file a reply, the appellants did not appear for hearings on specified dates. The Commissioner condoned their absence for those dates but proceeded to dispose of the matter without fixing a further hearing date. The judgment highlights a violation of natural justice by not affording the appellants an opportunity to be heard, leading to the imposition of duty liability. Consequently, the impugned order was set aside, and the Commissioner was directed to give a hearing to the appellants and dispose of the proceedings afresh in accordance with the law. The appellants were granted four weeks to file a reply to the show cause notice, emphasizing cooperation for expeditious disposal of the matter.