2013 (8) TMI 891 - HC - Central Excise

Summary

Issues involved:
The issue involved in this case is the dismissal of the petitioner's application for modification of an earlier order by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) without providing an opportunity of being heard, leading to a violation of the principles of natural justice.

Summary:

Issue 1: Lack of Opportunity of Hearing
The petitioner sought modification of the order dated 19-3-2013, claiming entitlement to waiver of the entire pre-deposit. The impugned order was passed without hearing the petitioner, which was deemed a violation of natural justice. The CESTAT proceeded without granting an adjournment as requested, resulting in the order being passed without the petitioner's input. Given the substantial amounts involved, the court found it appropriate to provide a personal hearing to the petitioner. Consequently, the impugned order was set aside, and the CESTAT was directed to pass a fresh order after affording the petitioner an opportunity to be heard.

Final Decision:
The Writ Petition was disposed of at the admission stage with no costs, and any pending Miscellaneous Petitions in the matter were closed accordingly.