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2021 (1) TMI 860 - HC - Service TaxViolation of principles of natural justice - impugned order has been challenged primarily on the ground that no opportunity of personal hearing was given to the petitioner before the impugned order was passed - HELD THAT - Since the dispute pertains to the years 2009 to 2014, the respondent Commissioner of Central Excise is requested to dispose the proceedings within a period of three months from the date of receipt of a copy of this order. Petition disposed off.
Issues:
Challenge to Order-in-Original No.15/2015 due to lack of personal hearing opportunity. Analysis: The petitioner challenged Order-in-Original No.15/2015 issued by the Commissioner of Central Excise, Chennai III Commissionerate, primarily on the ground that no personal hearing opportunity was provided before passing the impugned order. The respondent, represented by Mr. A.P. Srinivas, acknowledged receipt of an instruction dated 27.09.2016 from the respondent office, expressing willingness to re-hear the matter after granting a personal hearing to the petitioner. A copy of the instruction letter was submitted as evidence. The High Court, in response to the submissions, set aside the impugned Order-in-Original No.15/2015 dated 19.11.2015 and remitted the case back to the respondent for issuing a fresh order post a personal hearing opportunity to the petitioner. Noting that the dispute relates to the years 2009 to 2014, the respondent Commissioner of Central Excise was directed to conclude the proceedings within three months from the receipt of the court's order. The petitioner was instructed to submit a reply and cooperate with the respondent during the proceedings. Consequently, the Writ Petition was disposed of without any costs, and all connected Miscellaneous Petitions were closed. The judgment emphasized the importance of providing a fair opportunity for a personal hearing before passing significant orders, ensuring procedural fairness and adherence to natural justice principles in administrative proceedings.
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