2010 (11) TMI 308 - AT - Central Excise

Order - Principles of natural justice - The appellant submits that they have been working from the same address at Indore and the matter was earlier being adjudicated by Indore, Commissionerate. However, Delhi Commissionerate, informed the appellant that the proceedings would not now be held in the office of Commissioner of Central Excise, (Adjudication), Delhi - Fixing of hearing notice on the Notice Board of Delhi Commissionerate, is not sufficient especially when the appellant is located in Indore - Commissioner could have made efforts to serve the notices through Indore Commissionerate - Return of the notices by the postal authorities with remarks that no firm stands found by them at the given address, is indicated of the fact that the notices were either being sent on the wrong address or at undelivered address - Hence, the impugned order having been passed without hearing them in person, is clearly violative of the principles of natural justice - Thus, the impugned order is set aside and matters remanded to Commissioner for fresh adjudication.

Summary

Issues: Violation of principles of natural justice in passing impugned orders without proper hearing.

In the judgment delivered by Ms. Archana Wadhwa, J., the Appellate Tribunal CESTAT, New Delhi, the main issue revolved around the violation of principles of natural justice in the passing of impugned orders without proper hearing. The impugned orders were found to have been passed by the Commissioner in violation of natural justice principles. The appellant, represented by an advocate, argued that they had been working from the same address in Indore, and the notices of personal hearing were sent to the wrong address, leading to them being returned undelivered. The advocate contended that the impugned order was passed without hearing them in person, which was a clear violation of natural justice principles.

Upon hearing the arguments, the Appellate Tribunal agreed with the appellant's contention. It was noted that there was no evidence to suggest that the appellant had shifted their factory or changed their address. The return of notices by postal authorities with remarks of no firm found at the given address indicated that the notices were either sent to the wrong address or to an undelivered address. As a result, the impugned order was set aside, and the matters were remanded to the Commissioner for fresh adjudication. The Tribunal emphasized that the appellant should be given a proper opportunity to present their case in person, without seeking unnecessary adjournments, ensuring a fair process in line with principles of natural justice.

In conclusion, all stay petitions and appeals were disposed of accordingly, with the emphasis on upholding the principles of natural justice and ensuring a fair hearing for the appellant in the fresh adjudication process. The judgment highlighted the importance of proper notice and hearing in administrative proceedings to uphold the fundamental principles of natural justice.