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2009 (12) TMI 546

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..... l SL-Energy System Limited, the petitioner, a company incorporated under the provisions of the Companies Act, 1956, has challenged the order dated 12th October, 2009 passed by the Commissioner of Central Excise-I, Kolkata, respondent No. 3 directing the petitioner to deposit 25% of the total amount of duty confirmed and penalty imposed on the ground that the principles laid down in the judgement of the Apex Court in Union of India v. Jesus Sales Corporation reported in 1996 (83) E.L.T. 486 (S.C.) has no universal application since it was confined to the facts of the said case which is evident from the judgment in J.T. (India) Exports v. Union of India reported in 2002 (144) E.L.T. 288 (Del.). Relying on the judgment in J.T. (India) Exports .....

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..... n for dispensing with pre-deposit can be disposed of without hearing. From a perusal of the Stay petition as also on reading the application for dispensation of pre-deposit, I do not find any fact in terms of which it may be possible to conclude that the appellants shall suffer irreparable private injury if pre-deposit is not dispensed with. In terms of guidelines mentioned in the case of Monotosh Saha v. Special Director, Enforcement Directorate, 2008 (229) E.L.T. 492 (S.C.), I partly allow application of the appellants for dispensing with pre-deposit and direct them to deposit the 25% of the total amount of duty confirmed and penalties imposed within two weeks of receipt of this order and report compliance within three weeks. On complia .....

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..... ld as under : 5. The adherence to principle of natural justice as recognised by all civilized States is of supreme importance when a quasi judicial body embarks on determining disputes between the parties. These principles are well-settled. The first and foremost principle is what is commonly known as audi alteram partem rule. It says that none should be condemned unheard. Notice is the first limb of this principle. It must be precise and unambiguous. It should appraise the party determinatively the case he has to meet. Time given for the purpose should be adequate so as to enable him to make his representation. In the absence of a notice of the kind and such reasonable opportunity, the order passed against the person in absentia be .....

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..... d non-pecuniary damages. In its wide umbrella comes everything that affects a citizen in his civil life. 13. How then have the principles of natural justice been interpreted in the Courts and within what limits are they to be confined? Over the years by a process of judicial interpretation two rules have been evolved as representing the principles of natural justice in judicial process, including therein quasi judicial and administrative process. They constitute the basic elements of a fair hearing, having their roots in the innate sense of man for fair-play and justice which is not the preserve of any particular race or country but is shared in common by all men….. 14. Even if grant of an opportunity is not specifically provided f .....

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