2019 (8) TMI 88 - HC - Central Excise

Admissibility of rectification application - case of appellant is that rectification application is decided without any opportunity of hearing to the appellant - HELD THAT - As the limited prayer made by the learned advocate for the appellant is that, rectification application is decided without any opportunity of hearing to the appellant, we are entertaining this appeal. No doubt, scope of rectification application would be limited. However, it would be against the principles of natural justice to reject the said application without affording an opportunity to the party. We set aside the order dated 20th December, 2018 in the rectification application filed by the appellant and remit the matter back to the Tribunal to decide the rectification application afresh after hearing all the parties concerned. Appeal allowed by way of remand.

Summary

Issues Involved:
Rectification application before the Tribunal dismissed without opportunity of hearing.

Analysis:
The appellant had filed a rectification application before the Tribunal, which was disposed of based on a communication dated 25th July, 2017, where the advocate sought a decision on the record without personal appearance. The appellant's counsel argued that since the rectification application was filed on 11th September, 2018, the reference to the communication dated 25th July, 2017 was misplaced. The appellant requested an opportunity to present its case. On the other hand, the department's counsel contended that the appellant had put forth a fraudulent case without any merits.

The High Court acknowledged that the limited prayer made by the appellant's advocate was for the rectification application to be decided after affording an opportunity of hearing to the appellant. The Court refrained from delving into the merits of the application but emphasized the importance of adhering to the principles of natural justice. Consequently, the Court set aside the previous order and remitted the matter back to the Tribunal for a fresh decision after hearing all concerned parties.

As a part of the final order, the Court directed the appellant to appear before the Tribunal on a specified date. It was clarified that the Court did not consider the contentions of either party on merits, and the appeal was disposed of without costs. The judgment highlighted the significance of providing an opportunity for a fair hearing in accordance with the principles of natural justice, ensuring procedural fairness in the rectification application process.