2011 (1) TMI 32 - AT - Customs

Three personal hearing (PH) dates by single letter - held that - providing of three hearing dates by one letter of intimation is held not to be justified - matter remanded back for filing of defence reply and for de novo adjudication.

Summary

Issues: Violation of principles of natural justice in passing the impugned order.

Analysis:
The Appellate Tribunal CESTAT, New Delhi, in the case, proceeded to decide the appeals after dispensing with the condition of pre-deposit of penalties. The impugned order was found to have been passed in gross violation of the principles of natural justice. The personal hearing was fixed through a letter issued by the office of the Commissioner, providing multiple hearing dates which were subsequently revised. The appellants failed to attend the personal hearing on the revised dates. The learned Advocate for the appellants argued that providing three hearing dates in one letter was not justified, citing precedent cases. He further contended that the first hearing was fixed before providing all relied upon documents, constituting a gross violation of principles of natural justice. The Tribunal agreed with the Advocate's contentions, noting that the appellants had not filed any defense reply on record and sought time to do so after receiving the relied upon documents. The impugned order was passed without considering any defense reply, necessitating its setting aside and remanding the matter to the adjudicating authority.

The Tribunal set aside the impugned order and remanded the matter to the Commissioner for de novo adjudication, emphasizing the observance of principles of natural justice by the adjudicating authority. The appellants were instructed not to seek unnecessary adjournments and to cooperate with the adjudicating authority. The stay petitions and appeals were disposed of accordingly.