2017 (1) TMI 873 - HC - Central Excise

Restoration of appeal - natural justice - non-communication of notice to petitioner - Held that - Only on the ground that the Commissioner (Appeals), Central Excise & Service Tax, Ranchi has decided the appeal, preferred by the respondent-Department, without giving any opportunity of being heard to the petitioner, we hereby quash and set aside the order being OrderInAppeal No. 09/RAN/201617 dated 15th June, 2016 passed by the Commissioner (Appeals), Central Excise & Service Tax, Ranchi. The said appeal is restored to its original file with the same number and will be heard afresh by the Commissioner (Appeals), Central Excise & Service Tax, Ranchi - petition allowed - decided in favor of petitioner.

Summary

Issues: Lack of notice served upon the petitioner during appeal hearing, violation of principles of natural justice, quashing of the order-in-appeal, restoration of the appeal, assurance of fair hearing, disposal of the writ petition without delving into the case merits.

In this judgment by the High Court of Jharkhand, the court addressed the issue of lack of notice served upon the petitioner during the appeal hearing before the Commissioner (Appeals), Central Excise & Service Tax, Ranchi. The court noted that despite the petitioner's counsel arguing that no notice was served, the respondent did not provide any evidence regarding the mode of notice delivery. The court emphasized the importance of principles of natural justice and found that the petitioner was not given an opportunity to be heard during the appeal process, leading to a violation of fair procedure. As a result, the court quashed and set aside the order-in-appeal dated 15th June, 2016, and restored the appeal to its original file for a fresh hearing before the Commissioner (Appeals), Central Excise & Service Tax, Ranchi. The court directed that the appeal should be decided based on the evidences on record and in accordance with the law, ensuring that the petitioner is given adequate opportunity to present their case. The petitioner's assurance of appearing before the Commissioner (Appeals) on a specified date was noted, eliminating the need for issuing a new notice. The court concluded by allowing and disposing of the writ petition without delving into the merits of the case, focusing solely on the procedural irregularities and ensuring a fair hearing for the petitioner.