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TMI Blog2013 (10) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... onal hearing in respect of explanation offered by the applicant if the context so requires - This would be so even if one does not read the necessity of giving a personal hearing into Section 32F(1) of the Act, as applicable in all cases - At the personal hearing they could have explained the manner in which the earlier order dated 12 October 2007 of the Settlement Commission is applicable to their case - In this case the granting of personal hearing was in the context of the facts not an empty formality but required so as to do complete justice in the matter – Order set aside and the matter remanded back to the Settlement Commission to decide the matter afresh after giving an opportunity of personal hearing to the petitioners – Decided in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioners that in their facts there arose no occasion to file returns showing production and clearance of the goods manufactured as they were only at the stage of trial production. It support of this submission reliance is placed upon Pan Masala Packing Machine (Capacity Determination and Collection of Duty) Rules, 2008. Reliance is also placed upon the decision of the Supreme Court in M/S. R. B. Shreeram Durga Prasad and Fatechchand Nursing Das vs. Settlement Commission (IT &WT) and another (1989) 1 SCC 628 wherein it was held in the context of Income Tax Act, 1961 that Settlement Commission is required to observe procedural fairness and follow the principles of natural justice. 5) Learned Counsel for the respondentdepartment submits th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner's case that there was only trial production and no commercial production. This question could have been appropriately considered only after giving the petitioner an opportunity of hearing as the impugned order itself makes a reference to an earlier order passed by the Settlement Commission on 17 October, 2007 wherein the application was entertained holding that filing of returns was not a legal necessity for the purposes of admitting an application for settlement. Therefore in the above context, a personal hearing was necessary before the Settlement Commission finally decides whether to proceed or not with the applications. 7) We are conscious of the fact that Section 32F(1) of the Act provides for seeking an explanation in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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