1988 (7) TMI 273 - AT - Central Excise

Summary

Issues: Violation of principle of natural justice in passing adjudication order without fresh hearing.

In the present case before the Appellate Tribunal CEGAT, New Delhi, the appellants were represented by Shri Surendra Mishra, Consultant, while the respondents were represented by Shri V.M. Doiphode, SDR. During the hearing, it was revealed that the appellants had filed a paper book containing additional documents not considered by the lower authorities. However, since no application was filed for the introduction of these documents, the Tribunal clarified that those documents could not be taken into consideration. The appellants then decided not to rely on the additional documents but instead on specific documents listed in the paper book, to which the SDR had no objection.

Regarding the prior deposit of duty, it was highlighted that there was a delay in depositing an amount of Rs. 21,002/-, for which condonation of delay was requested and granted. Subsequently, the appeal proceeded to be heard. The appellants argued that the Order-in-Original was passed by the Additional Collector without informing them, despite the appeal being last heard by the Deputy Collector. The respondents contended that a letter was sent to the appellants for their response but received no acknowledgment. The Tribunal, after reviewing the arguments and records, found a clear violation of the principle of natural justice as the Additional Collector passed the adjudication order without granting a fresh hearing to the appellants post the Deputy Collector's hearing. Consequently, the impugned order was set aside, and the matter was remanded to the Additional Collector for a de novo adjudication, with instructions to provide copies of the relevant letters to the appellants and grant them an opportunity for a personal hearing.

In conclusion, the appeal was allowed by remand, emphasizing the importance of adhering to the principles of natural justice in the adjudication process.