2011 (3) TMI 92 - AT - Central Excise

Rebuttal - DR has filed the report saying that the order has been passed on the basis of record available in the factory of the appellants and from the records it is clear that no opportunity of rebuttal was given to the appellants during the visit of the Commissioner (Appeals) to their factory - Hence the matter needs further examination by the Commissioner (Appeals) by giving an opportunity to appellant to rebut the report made by the Commissioner (Appeals) during the visit to their factory on 29.03.2008 - Accordingly the impugned order is set aside by way of remand to the Commissioner (Appeals) to examine the issue afresh

Summary

Issues: Lack of opportunity to be heard by the Commissioner (Appeals) during the visit to the factory.

In this case, the appellants appealed against an order passed by the Commissioner (Appeals) without being given an opportunity to reply or explain their defense during the visit to their factory. The Appellate Tribunal directed the Deputy Registrar to confirm if any opportunity of rebuttal was granted to the appellants after the visit to the factory. The report submitted confirmed that no such opportunity was given. The Tribunal noted that the appellants were required to be heard by the Commissioner (Appeals) while deciding the matter, which was not done. Therefore, the Tribunal set aside the impugned order and remanded the case back to the Commissioner (Appeals) for further examination. The Commissioner (Appeals) was instructed to give the appellants a reasonable opportunity to present their case and then pass appropriate orders based on the fresh examination of the issue. The judgment highlighted the importance of providing a fair hearing to parties involved in such matters, emphasizing the fundamental principle of natural justice.