2011 (4) TMI 698 - AT - Central Excise

Pre-deposit of duty and penalty - Principles of natural justice - Impugned Show Cause Notice was issued on 10.1.07 - The adjudicating authority has observed that no reply was filed by the appellant to the Show Cause Notice dt.10.1.07 - Advocate appearing on behalf of the appellants draws attention to the reply filed by the appellant through their advocate on 6.2.07 - He also draws attention to the official receipt showing receipt of the said reply on 23.2.07 - As such, he submits that inasmuch as there was a detailed reply filed by them, the observation of Commissioner non-filing of reply is factually incorrect and non-consideration of reply is resulting in violation of principles of natural justice - Hence, impugned order stand passed ex-parte by the adjudicating authority without considering the appellant s written submissions which were filed in Feb.2007 itself, set aside the impugned order being violative of principles of natural justice and remand the matter to Commissioner for de-novo adjudication - Decided in favour of assessee.

Summary

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

Analysis:
The Appellate Tribunal, after waiving the pre-deposit condition, proceeded to address the appeal due to the Commissioner's order being deemed a violation of natural justice principles. The impugned order stated that no reply was received to the Show Cause Notice dated 10.1.07. However, the appellant's advocate highlighted that a detailed reply was indeed submitted on 6.2.07, with an official receipt confirming receipt on 23.2.07. The Commissioner's failure to consider this reply was seen as a breach of natural justice. Regarding the lack of appearance for a personal hearing, the appellant acknowledged not updating their address for receiving notices but emphasized the submission of a detailed reply. As the impugned order was passed ex-parte without considering the appellant's submissions, the Tribunal set it aside, emphasizing the need for a fresh adjudication by the Commissioner, ensuring the appellant's written submissions are duly considered, and providing them with a fair opportunity for a hearing. The appellants committed to updating their communication address for future notices.