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2010 (4) TMI 1082 - HC - Central Excise
Issues:
Request for rebate claim rejection without personal hearing. Analysis: The High Court considered the principle of natural justice as laid down by the Supreme Court in a previous case. The Supreme Court emphasized the importance of natural justice in cases where civil rights of citizens are decided. Natural justice, also known as commonsense justice, is not codified but ingrained in human conscience. It aims to ensure fair adjudication and prevent miscarriage of justice. The first and foremost principle of natural justice is the audi alteram partem rule, which states that no one should be condemned unheard. Notice must be precise, unambiguous, and provide adequate time for the party to make representations. Failure to adhere to these principles can vitiate any order passed against a party. The concept of natural justice has evolved over time, and even administrative orders with civil consequences must comply with these principles. In the present case, the High Court applied the principles of natural justice to the facts at hand. Considering the significant amount of rebate claim involved, amounting to Rupees Thirty Lakhs Thirty Three Thousand One Hundred and Fifty Seven, the court held that the petitioner was entitled to a personal hearing before the order rejecting the rebate claim was passed. Since no personal hearing was provided to the petitioner before the impugned order was issued, the court set aside the order and remitted the matter back to the respondent for a fresh decision after granting a personal hearing to the petitioner. The respondent was directed to pass revised orders in accordance with the law within four weeks from the date of receipt of the court's order. Therefore, the writ petition was disposed of accordingly, with no costs imposed on either party.
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