2009 (3) TMI 27 - HC - Central Excise

Reasonable opportunity of hearing not given to assessee while passing order by Revisional Authority i.e. CCE & C order of Revisional Authority has been rightly set aside by tribunal - there is no room to entertain the instant appeal of revenue because the Tribunal has recorded a categorical finding that the principles of natural justice were required to be observed - matter was rightly remanded to the Commissioner for fresh decision after affording proper opportunity of hearing to respondent

Summary

The High Court dismissed the Revenue's appeal under Section 35(G) of the Central Excise Act, 1944 challenging an order due to lack of reasonable opportunity of hearing for the respondent-assessee, violating natural justice principles. The Tribunal remanded the matter to the Commissioner for a fresh decision after proper hearing, leading to the dismissal of the appeal.