1976 (2) TMI 29 - HC - Central Excise

Summary

Issues: Violation of principles of natural justice in appellate and revisional proceedings.

In the judgment delivered by Hajarnavis and Lentin, JJ., the court addressed a case involving the violation of natural justice principles in appellate and revisional proceedings. The petitioner, a tobacco merchant, had his goods seized by the Central Excise authorities on the grounds of discrepancies in the register. Subsequently, the authorities alleged a breach of Central Excise Rules and imposed penalties. The petitioner appealed and filed a revision application, both of which were unsuccessful. The petitioner's counsel argued that reports from subordinates were not provided to the petitioner despite requests, violating natural justice. The respondents acknowledged this but argued that the reports were of a formal nature and not prejudicial. The court held that it was the authority's duty to provide the reports to the petitioner, and the failure to do so constituted a violation of natural justice. Consequently, the court set aside the appellate and revisional orders, remanding the case for a fresh decision by the appropriate appellate authority, emphasizing the importance of upholding natural justice principles in administrative proceedings.